Dissertations / Theses on the topic 'Internal regulations of municipalities'

The thesis deals with the valuation of the servitude of the engineering network by normal price and based on the internal regulations of municipalities. The theoretical part focuses on the issues related to the easements, brief historical overview, structure, possibilities of the creation and termination, as well as the description and structure of the technical infrastructure with a focus on gas conduction. The last theoretical part contains of a description of the ways and methods of the valuation of the easements. In the practical part the actual valuation of the easements based on the internal regulations of municipalities and the own calculation of the normal price are carried out.

The subject of this thesis is the value of the easement at the usual price and the price determined in accordance with the internal regulations of municipalities. The theoretical part is focused on general analysis of the easements, their legislation and the most important changes in the legislation, the difference between servitudes and real loads, the cause of its constitution, modification and terminativ. It also describes the methodology of valuation of easements, the distinction between price and value of their species, determining the annual benefit or detriment of the easement and the definition of the methods used for the valuation of easements. In the practical part of these findings are applied to specific value encumbrances arising in connection with the engineering lines.

The aim of this research is to evaluate the effectiveness of internal auditing in municipalities in Israel, as perceived by different groups of users. A model to evaluate effectiveness was developed, followed by the preparation of a self-administered questionnaire of the Likert type. After pilot testing, the questionnaire was despatched. The empirical study was conducted on the majority of Israeli municipalities that possess an internal auditing unit. The respondent groups also included journalists at local newspapers who cover the annual municipality internal auditing reports. The returned questionnaires provided the data used in the research analysis. After factor analysis, the model emerged based on the following components: Independence, Competence, Scope of work, Performance of the internal auditing unit, and the Implementation of corrective action following the internal auditing findings. The respondents were divided into five groups: (1) Staff of the municipality internal auditing unit (2) Councillors - elected by the public (3) Top management (4) Middle level management (5) Journalists. Meetings were also held with the mayors of various municipalities to ascertain their opinions on the results of the data analysis. The research findings revealed major differences in the evaluation of effectiveness between different groups of users. In general, the research shows that the closer the user stands to the internal auditing operation, the higher the evaluation. The implementation of corrective action following the internal auditing findings was rated by all the respondent groups as lower than the other components. Another result is that the internal auditing unit tends to be perceived as less effective in smaller municipalities; for this comparison, municipalities were divided into three categories according to population size. The research has yielded various recommendations for operational change in order to improve the effectiveness of internal auditing in municipalities. The model developed in this study can also serve to evaluate the different aspects of effectiveness of individual internal auditing units in individual municipalities in Israel.

The Internal Labor Regulations is a rule law that could be created by the employer. In that sense, its position in the system of sources is residual because it can not contravene the government rules nor the collective agreement content. However, case law has considered it many times to assess the validity of a dismissal or the existence of an employment relationship. This article seeks to review these issues and to assess the validity of the rule that regulates it (Supreme Decree 39-91-TR).
El Reglamento Interno de Trabajo es una norma que puede ser creada por el empleador. En ese sentido, su posición en el sistema de fuentes es residual dado que no puede contravenir el contenido de las normas heterónomas, ni tampoco al convenio colectivo. Sin embargo, la jurisprudencia lo ha considerado muchas veces para evaluar la validéz de un despido o la existencia de una relación laboral. El presente artículo busca repasar esos temas, así como evaluar la vigencia de la norma que lo regula (Decreto Supremo 39-91-TR).

Sweden’s housing crisis Tim Sonesson ABSTRACT: This study aims to describe and analyze Sweden’s housing crisis. The purpose is to better understand why Sweden has a lack of housing in most of her municipalities. So that in the long run the current situation can be improved. The study is a literature study of materials such as state investigations, numbers from SCB (Swedish statistics bureau) and a variety of other different material.The main point is that the building speed does not correspond to the increase in population. Therefore, this study lifts the population development and different regulations, taxes, and subsidies regarding housing construction. The study compares Sweden to a handful of comparable countries with focus on regulations. Mismatches in demand and supply regarding the housing market is also brought up. More topics that in some way relates to this issue are brought up such as the competition in the construction market could be unhealthy and that could be why the construction prices are high. Maybe there is a fear of really take care of the problem from the government due to the last big housing projects failures (Miljonprogrammet). Sweden tops the list of most single households in the world, that could be a small part of the problem. The study also goes through the role of the Swedish municipalities which has a big role to play in the housing situation. Finally, the study tries to look forward to get some sort of grip in which direction Sweden is going, if the housing crisis is going to be solved any time soon or not.

Problem background and problematization: Since the law amendment regarding the statutory audit back in 2010, small companies have given the opportunity to opt-out auditing. The benefits of auditing have been studied and debated before, but there is a lack of knowledge regarding the internal benefits for the company. Especially if there is regional difference in perceived benefit provided by the audit.  Research question: Does private limited companies from different regions, which may be affected by a future change in legislation regarding auditing, perceive the benefits of auditing differently? Purpose: The focus is to determine whether there is any significant difference between the companies perceived internal benefit of auditing from different Swedish municipalities. This knowledge would contribute to a better understanding of how, and if, changes should be made to improve the audit profession and the contribution it has on the business environment. A sub purpose is to see if the companies perceive a benefit of auditing at all, and if they believe it to exceed the cost of auditing. Another interest aspect is to examine if a company would still have an audit, even if it is voluntary, when they consider the benefit of auditing to exceed the cost.  Methodology: A quantitative study with a deductive approach is chosen to perform this study. The practical procedure to apply this is through a questionnaire in which companies, which can be affected by a future law amendment regarding the audit requirements, is investigated.  Theory: The study is based on the agency theory. It describes the main reason and the overall benefit of auditing. Previous studies in the same subject are also the basis for this research. The population consists of over 26 000 companies of which 1000 of these are asked to answer the questionnaire. Data from 139 companies was received. Seven internal benefits have been defined through previous studies  Analysis & Conclusion: The result from the questionnaire is unreliable. The data is analyzed with three statistical methods, Chi-Square, ANOVA and a Regression Analyze. Of the seven internal benefits, only one could reveal a regional difference. The analysis of the study concludes that it is still unclear if private limited companies from different regions, which may be affected by a future change in legislation regarding auditing, perceive the benefits of auditing differently.

Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. Some researches argue that this development canhave a negative impact on internal auditor independence. Howev-er, there is a lack of research in this area using documentation andcontent analysis of internal audit reports. Method: In this study, we have done qualitative content analysis of internaldocuments collected from the period 2004-2013. These docu-ments are analyzed using a coding scheme based on previous re-search. Conclusion: By qualitatively analysing the activities reported we find that thedocumentation reflects a shift, over time, towards more activitiesthat we classified as consulting. We argue that this can mainly beexplained by coercive and normative isomorphism; for example,regulatory pressures and influences from the Institute of InternalAuditors. We also argue that internal auditing might benefit froma more consistent view of the role.

Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. The growing demands and pressure from stakeholders have placed internal auditors in a difficult position of having to serve several stakeholders and sometimes inconsistent ones with different agendas. That is why the aim of this thesis was to examine how regulations have impacted the internal audit within financial institutions with a special focus on internal auditors’ relations with their stakeholders. In order to achieve the aims of this study, qualitative interviews were conducted as they were considered most suitable in order to uncover a deeper meaning and significance regarding the topic. The findings in this study indicate that internal auditing activity within financial institutions faces a multitude of challenges. Beyond having to deal with traditional duties, these institutions now have to incorporate mandatory audits from regulators within their scope of practise as well. This steers them in a direction where they have to satisfy the needs of yet another stakeholder.

Purpose: The objective of this study is to analyze the content of disclosure on internal control in multinational corporations’ annual reports and to investigate the determinants of disclosure. The study questions whether there are differences in the content, volume and quality of disclosure between multinational corporations and what factors could explain these differences? Methodology: This research is based on 178 multinational corporations selected from the 2012 ranking of Global 500 published by Fortune Magazine. Content analysis was used to analyze the volume and quality of internal control information disclosed in the multinational corporations’ annual reports. The study accommodates for three disclosure measures which are: Disclosure Index (DI), Disclosure Volume (DV) and Disclosure Quality (DQ) Findings: Based on univariate and multivariate analysis, results seem to indicate that national factors are more significant in explaining the differences in disclosure than governance and operational factors. The study also proved that there is at least one significant variable under each category of factors (National, Governance and Operational) Implications: These findings could be relevant to a number of stakeholders concerned with multinational corporations’ activities and performances. Stakeholders influenced by the study are top managers of Multinational Corporation, regulatory setters and investors. The research has implications on the accounting literature by shedding light on disclosure on internal control and the internal control factors grouping.

This thesis examines and compares the impact of internally generated alternative corporate governance structures and compliance with country-level corporate governance regulations on financial performance of listed firms in South Africa and Nigeria. Firm-level data for the study was collected manually and triangulated with Datastream dataset for 100 listed firms for the period 2010–2014 (500 firm-years) in South Africa and 80 listed firms for the period 2011–2015 (400 firm-years) in Nigeria. Adopting a multi-theoretical approach and more importantly New Institutional Economics (NIE) theory, this study shows that cultural, contextual and institutional similarities and differences in corporate governance mechanisms across different countries impact differently on firm-level behaviour, which affects firm financial performance differently. Empirically, the thesis shows there is a statistically significant positive effect of compliance with Nigerian and South African corporate governance code (compliance index model) on firm accounting performance (ROCE). This implies that firms that comply with corporate governance regulations in both countries benefit from increasing accounting returns more than firms that do not. However, results based on market performance (Q-ratio) show that compliant firms with King III corporate governance guidelines in South Africa are associated with decreasing market valuation (Q-ratio), whereas firms compliant with Nigeria SEC 2011 corporate governance regulations are associated with increasing market valuation (Q-ratio). The alternative internal corporate governance mechanisms (variables in the equilibrium variable models) show similar and consistent mixed results compared to those reported by previous studies. Specifically, in South Africa, excluding board size which showed consistent negative statistically significant coefficients across both performance measures, the rest of the internal mechanisms are either statistically significant with one performance measure but insignificant with the other performance measure or significant with both measures but with contradictory signs of coefficients. Similarly, in Nigeria, out of the 14 firm-level internal corporate governance structures, six showed insignificant results irrespective of the performance measure, whereas six showed significant results with one performance measure and insignificant results with the other. Only gender diversity and ethnic diversity showed consistent statistically significant coefficients across both firm financial performance proxies. The study contributes to corporate governance literature in many ways. First it shows the level of maturity in governance institutions, in addition to normative rules and informal norms across countries, has a significant bearing on firm-level governance practices. More so, historical and contextual path dependence has produced a diversity of firm-level and country-level specific internal CG structures that may work well within an institutional environment in which they have evolved but may not work in others. The resulting consequence is that in countries with developed or more mature governance institutions (e.g. South Africa), stock markets undervalue firms with high compliance with normative governance rules, whereas in countries with emerging/growing governance institutions (e.g. Nigeria), stock markets highly value firms’ compliance with normative governance guidelines. Furthermore, the impact of compliance with normative CG guidelines on firm accounting performance in countries with mature governance institutions (South Africa) is similar to that with emerging governance institutions (Nigeria). More so, despite institutional voids, firms in African markets are committed in improving governance institutions by adopting recommended good CG practices implemented by regulatory authorities. Hence emerging African economies are adopting institutional isomorphic practices in governance compliance. Specifically, firms in these markets are transmitting good governance institutions to emerging economies by improving on their CG practices.

O controle interno público no cenário brasileiro tem sido discutido tanto por órgãos reguladores quanto por pesquisas acadêmicas. Muito embora os órgãos reguladores estejam propondo novas estruturas para o controle interno, pesquisas recentes têm apontado para uma relativamente baixa efetividade na atuação desse sistema. Tal situação é influenciada pela falta de fatores que tenderiam a fortalecer a estrutura, como a existência de equipes qualificadas e a disponibilidade de informação. A presente pesquisa adiciona as práticas da lógica institucional tipificada como \"autonomia técnica\", desempenhadas por atores responsáveis por decisões no município, como Prefeito e Secretário de Controle Interno, como favoráveis ao controle interno. Tal situação legitimou o sistema de controle interno municipal perante os atores citados. Esta pesquisa utilizou a observação participante declarada em um município brasileiro. O município foi escolhido por ter passado por mudança de gestão de características predominantemente políticas para uma gestão com predominância de características técnicas. O estudo de caso demonstrou que o controle interno ganhou proeminência quando a liderança, prefeito e secretários, apresentavam características técnicas. Um dos motivos dessa atuação mais presente foi a lógica institucional do controlador e do prefeito, que se assemelha à lógica de autonomia técnica que então envolvia os servidores do sistema de controle. Outro fator observado foi o engajamento entre prefeito municipal e controlador, o que facilitou a participação do chefe do executivo no ambiente do controle interno. Desse modo, a lógica institucional de autonomia técnica, observada na liderança local, em conjunto com a interação ativa entre o prefeito municipal e controlador interno, foram vistas como essenciais para a mudança de atuação do controle interno no município em estudo.
Public internal control in Brazil has been discussed by both regulatory agencies and academic research. Although regulatory bodies are proposing new structures for the internal control, recent studies have pointed out to a relatively low effectiveness in the performance of this system. This situation has been influenced by the lack of some factors that would tend to strengthen the structure, such as the existence of qualified teams and the availability of information. The present research adds the practices of an institutional logic typified as \'technical autonomy\', performed by actors responsible for decision-making in the municipality, such as the mayor and the internal control\'s secretary, as favorable to internal control. This context enhanced the internal control legitimation towards the mentioned actors. This research adopted a declared participant observation in a Brazilian municipality. The municipality was chosen due to a management change from a predominantly political context to a predominance of a technical context. This research showed that the internal control had a greater prominence when the leadership, mayor and secretaries, presented technical characteristics. One of the reasons for this more present performance is the institutional logic of the controller and mayor, which is aligned to the technical autonomy logic also presented by the servants of the internal control department. Another factor observed was that the engagement between municipal mayor and controller made it easier for the chief executive to participate in the internal control daily activities. Thus, the technical autonomy institutional logic, observed in the local leadership, together with the active interaction between the municipal mayor and the internal controller, were seen as essential for the change in the internal control performance in this case study.

The Blue Drop Incentive-based Regulation (programme) was introduced in 2008 by the Department of Water Affairs (DWA) with the aim of maintaining and improving drinking water quality in South Africa. The programme is being implemented in order to protect consumers from water services providers who might not act in the interest of the public. For some years the confidence level of the public regarding the quality of drinking water in South Africa has not been at the desired level. The programme involves annual assessment of water services authorities by the DWA. In order for water services authorities to be awarded the Blue Drop status they are required to comply 95% in terms of the criteria used in the assessments. During the first and second years of Blue Drop assessments a number of municipalities chose not to be assessed but quite a few achieved the Blue Drop status nationally. It is against this background that the researcher undertook a study to determine how water services employees in municipalities perceive the Blue Drop programme. To achieve the study objective the mixed method involving quantitative and qualitative methodologies was employed. Semi-structured interviews were conducted with supervisors and management while water treatment works employees completed a survey questionnaire. The qualitative and quantitative data analysis brought to light the following core findings: * The Blue Drop programme has the support of the overwhelming majority of employees who participated in the research. They perceive the programme as an inspiration for improved performance of the water services function in municipalities. * There is a lack of or poor understanding of the water sector legal framework including the Blue Drop assessment criteria by some participating employees. * There is a perceived lack of management and political leadership involvement and support for the water service function. Although the Blue Drop programme has been reported to be an excellent intervention by nearly all the participants, there are certain aspects that can be improved and are dealt with in the last chapter of the mini-dissertation.
Thesis (M Development and Management)--North-West University, Potchefstroom Campus, 2012

The objective of the research has been to determine which internal characteristics of municipal government agencies and which environmental factors of the municipalities across the U.S. affect the quality and the scope of adoption of municipal electronic government (e-government) initiatives. To accomplish this objective, an integrated approach was developed. The approach combined theoretical methodologies of three frameworks applied to the public sector agencies: innovation theory, information and communication technology, and e-government. It was hypothesized that theoretical premises of these frameworks complement each other in their ability to explain municipal e-government initiatives and their combination would help to address the drawbacks that characterize the present research on municipal e-government. The dependent variable in the present research is municipal e-government score. The dependent variable measures the scope and quality of municipal e-government initiatives. The research concentrates on two sets of predictor variables: internal municipal government agency characteristics and external environmental factors of municipalities. Correlation/regression analyses were performed to explore bivariate and multivariate relationships between the dependent and predictor variables and to accomplish the following goals: (1) describe the relationship between the dependent variable and the two sets of predictors (internal municipal agency characteristics and external environmental factors); (2) determine the effects of individual predictors in explaining the rate and the scope of adoption of e-government initiatives; and (3) compare the two sets of predictors in their power to explain the rate and the scope of adoption of e-government initiatives. The results of these analyses demonstrated that external environmental factors are significantly better predictors of the quality and the scope of local e-government initiatives, as measured by the e-government score, both individually and as a set.

TITLE: The sustainable banking industry - factors associated with sustainable innovation. FINAL SEMINAR: 2021-05-26COURSE: Master thesis in Business & Management - Organization at Uppsala University. AUTHORS: Kristofer Edin & Robin Nikolausson. ADVISOR: Josef Pallas.KEYWORDS: Sustainable innovation, Internal factors, External factors, Regulations, Technology, Market demand, Organizational culture, Market opportunities, Internal collaborations, Managerial dedication, Knowledge management.PURPOSE: This thesis aims to study factors associated with the development of sustainable innovation in the banking industry. Moreover, the ambition is to bring relevant findings and support for previous findings related to the information gap about how factors are associated with sustainable innovation and how they correspond to each other.METHOD: This research is using a case study methodology where one specific case company is being scrutinized. The study has used an exploratory study approach consisting of qualitative data gathering. Moreover, it is based on an inductive approach. The data consist of both primary data in terms of interviews with employees from the case company and of secondary data from various internet sources.LITERATURE REVIEW: Sustainable innovation, Technology, Regulations, Market demand, Organizational culture, Market opportunities, Internal collaboration, Managerial dedication, Knowledge management.EMPIRICAL FINDINGS: This thesis uncovers that there are both internal and external factors associated with sustainable innovation in the banking industry. The empirical findings thus correspond to the theory as it illustrates that the different factors are associated with sustainable innovation in the case company. However, the correctness of the theoretical suggestions varies in terms of the level of importance concerning the different factors. ANALYSIS AND CONCLUSION:The analysis illustrates that even as the eight factors are associated with sustainable innovation, it is difficult to decide their relative importance as they are not mutually exclusive, but dependent on each other. However, there are some empirical indications that some factors, such as market demand and organizational culture, are more dominant in the relationships among the different factors.

Cada vez mais o legislador brasileiro cria instrumentos legais na esfera pública para controlar e monitorar a aplicação dos recursos públicos. No entanto, tais regramentos legais têm-se demonstrado ineficazes no que diz respeito ao resultado que a sociedade brasileira espera, considerando os princípios constitucionais da eficiência e isonomia. A partir desta constatação de deficiência neste controle, sugere-se nova modelagem de Sistema de Controle Interno, na figura de uma Unidade Central de Controle Interno para pequenos municípios gaúchos, a qual deverá ser composta por vários profissionais técnicos especializados e de carreira, buscando-se assim atingir o ótimo na aplicação dos recursos públicos, através de uma integração dos setores administrativos municipais. Na busca da consecução do objetivo proposto, foram analisados os conceitos, organização e princípios de estado, governo e administração pública; estudados os conceitos, tipos e princípios de controle, controle interno, auditoria interna e controladoria; investigados os dois grupos de controles: formais e legais e os administrativos e operacionais, bem como os regramentos jurídicos e legais pertinentes ao tema.
The Brazilian legislator creates more and more legal instruments in the public sphere in order to control and monitor the application of the public resources. However, those legal rules have been shown to be inefficient in regards to the results expected by the Brazil ian society, if consider the constitutional principles of efficiency and isonomy. From this observation of the imperfection of that control, suggest a new modeling of the Internal Control System, into a new representation of a Central Unit of Internal Control for small municipalities from the state of Rio Grande do Sul. The representation must include many specialized technical professionals who are contractually committed, aspiring a great result in the application of the public resources through the integration of the managerial municipal sectors. While seeking to accomplish the proposed goal, many concepts, the organization and principles of the State, Government ad public administration were analysed; the concepts, types and principles of control , the internal control, auditor's internal tribunal and controllership were studied; the two groups of control: the formal and legal and the administrative and operational, as well as the juridical and legal rules concerning the subject were investigated.

The diploma thesis deals with the topic of contemporary countryside. The result of the thesis - illustrative Manual originated from searching for the basic principles in the area of land-use planning. It focuses especially on urban issues and tries to answer some of them in a comprehensible form. Manual consists mostly of schematics, sketches, visualizations, etc. The issue of new construction and the so-called satellites become one of the key issues. The Manual offers an alternative for this land-grabbing style and it motivates to create a better environment. The basic principles are applied to a specific municipality. Consultation with nine village mayors could be considered as the added value of the work. Mayors shared their experience in building and planning and gave feedback on some chapters. Interesting mayor's remarks are are incorporated in the Manual. The appendix to the manual – Good Practice Examples brings inspiration for creation of regional architecture. The intention is to offer this Manual to all of those who are involved in the management of smaller municipalities.

碩士
國立臺灣大學
會計學研究所
84
American Internal Revenue Code Section 482 governs inbound and outbound transfer pring transactions.Final regulations, released by IRS on July 1 1994,grant taxpayers more flexibility on "best" transfer pricing method and comparables.Flexibility increases at expense of contemporaneous documentations which fairly face large and small corporations. Final regulations are based on "Arm''s Length principle"and "commensurate with income principle".It also refer to "comparability principle","best method principle","arm-length range","legal ownership rule on intangible", multiyear rule". Final regulations set forth six alternative transfer pricing methodologies to be applied to the sale of tangible goods between related parties in order to reflect arm''s length pricing.There are comparable uncontrolled price method,resale price method,cost plus method,comparable profit method, profit split method,and other unspecified method. Methods governing the transfer of intangiles are uncontrolled transaction method,comparable profit method,profit split method, and other unspecified methods. According to final section 482 regulations on cost sharing (1.482-7), "qualified participans" of "qualifed cost sharing agreement" should share development cost in accordance with relative expected benefit share under cost sharing agreement. Taxpayers subject to section 482 adjustments may subject to 20 or 40％ transfer pricing penalty. The safe harbor of penalty is "reasonable cause and good faith" and contemporaneous documentation.To avoid the uncertainty of intercompany pricing, it is time to consider to enter "Adance Pricing Agreement" on transfer pricing method and arm''s length range with IRS.

M.Comm. (Computer Auditing)
The internal auditors play an important role in any organisation, irrespective of the type of audit they perform. Metropolitan municipalities (Category A municipalities) in South Africa are established in terms of Section 155.1(a) of the South African Constitution as municipalities that execute all the functions of local government for a city and that have sufficient resources to perform municipal functions, as opposed to areas that are primarily rural, where the local government is divided into district municipalities and local municipalities. Recently, many weaknesses have been reported regarding these municipalities. This is evident when looking at the recent billing problems experienced within the City of Johannesburg metropolitan municipality, during which the city blamed its Project Phakama, an IT system intended to integrate municipal services accounts into one database for effective accounts management, for any deficiencies. The above considerations triggered the need to conduct this study. The study focuses on the types of internal IT audits that are conducted within these municipalities, the independence of the internal audit departments, the audit standards/guidelines/legislation followed, the roles and responsibilities of IT auditors, the knowledge expected from IT auditors, the IT audit skills (both core skills and soft skills) required to perform the audits and the IT audit tools and techniques that are applied while performing the internal audits. The study was therefore conducted to establish the functioning of the information technology internal audit departments at metropolitan municipalities in South Africa, given the above background. A quantitative research methodology was followed in the study, in which a detailed questionnaire was designed and sent to all heads of IT audits/Chief Audit Executives (CAE) in all eight metropolitan municipalities in order to find answers that would achieve the above-mentioned objectives. Seven out of the eight metropolitan municipalities in South Africa participated in the study. This study revealed the following key results, general controls reviews were the most performed type of audit, and municipalities were found to forward their internal audit reports to both municipal managers and audit committees. Computer knowledge is considered to be the main expected knowledge from the IT auditors, audit and technical skills are considered to be the most important core skills required from any IT auditor. The Municipal Finance Management Act (MFMA) is found to be used by all municipalities while conducting their internal audits. The detection role is singled out as the main role played by IT auditors in municipalities, followed by the oversight role. Ensuring that IT policies, procedures, laws and regulations are managed in accordance with standards, as well as identifying and evaluating IT risks are considered by internal auditors in municipalities as the most important responsibilities they perform on daily basis.

碩士
國立臺北大學
企業管理學系碩士在職專班
91
Since the Taiwan governmental policy of indirect investment of Mainland China had been opened up, lots of large-sized businesses started to join the production in China market. They took advantages of the rich resources (e.g. land and laborers) that made China became a very important link in the overseas production. Because most of the Taiwan businessmen did not evaluate the environment of China carefully before they made the investment decisions, many professional scholars research the topics related to the investment evaluations and strategies. Actually, the operation besides the complete evaluation of initial invest management is also a very important issue, including the management of operating activities, human resources management of both accrediting and local employee, the management model of different culture, and the major points of the internal control system, etc., which can help an enterprise to establish the best control scheme of the overseas branch companies. The set-up and the implementation of the management regulations from Taiwan headquarter deeply effect the management performance. That is the motivations of this research to study the management and audit system of the China branch operational base of Taiwan enterprises, which refer to the internal control system for the public corporate to simulate the management structures of the China branch operational bases from Taiwanese headquarter. The purposes of this research are summed up as followed: 1.Understanding the relative rules, regulations and control points for setting up and management a branch office in China. 2.As a reference for a Corporate which invests China to set up an internal control system. 3.Developing the checklists from the results of this research, which provide the evaluation reference for the corporate with the similar operation model.

Civil service regulations according to the Act on Civil Service Abstract This diploma thesis is devoted to the civil service regulations according to the Act on Civil Service, governing logistical aspects of the service. The concept of logistical aspects of the service is not defined in the Act on Civil Service but it can be understood as the area of exercise of the power of appointing authorities, conditions of exercise of rights and obligations related to the civil service employment of civil servants and of other persons for whom the civil service regulations are binding. In addition, logistical aspects of the service also mean the systematization and organisational structure of service authorities. Civil service regulations impact not only the civil servants themselves, but also the public because the public is inevitably affected by the activities of the state administration. This diploma thesis is structured into five parts and its main purpose is to provide a comprehensive view of the issue of civil service regulations. The first part of the thesis deals with the Act on Civil Service, with its history and problems with its adoption. The second part defines civil service regulations and deals with their scope, both material and personal. It also examines the process of creation and issuance of civil...

This work entitled "Legal and internal regulations in Czech armed forces" endeavours to tackle the relation between legal and internal regulations in public administration focusing on their hierarchy, quantity, liability in specific area of armed forces. At first sight military service is independent on legal code, because there is wide range and amount of relatively autonomous service regulations and official channels. Career soldiers and civil employees have to obey not only the texts of legislation composed of laws, govermental directions etc., but also must maintain discipline and work rules founded on internal orders, guidelines and advices. All commanders and managers as military superiors are obliged to enforce their authority through this regulations. Relation between legal and internal level is not clear. There are many doubts and questions based on facts regarding for instance these features and issues of any internal system of rules: delegation of authority to creation and publishing; verification of compatibility and harmony with legal framework; persistence, integrity, perpetual modifications and amendments.

This master thesis is dedicated to the analysis of the internal accounting regulations in the selected company. The main aim of the work is to evaluate the current system of regulation and to propose options for improving the established system. This topic is significant because according to many auditors, the absence of internal accounting regulation is one of the most frequently encountered errors in auditing the financial statements. Necessary data were obtained by interviewing of employees, observation of accounting process and analysis of internal documents. In the thesis were create 14 internal accounting regulations. The work also includes recommendations for company regards to internal accounting regulations. The main benefit of the thesis is provability improvement of accounting rules and principles for the company. It also should provide easier accounting problem solving process.

This work entitled "Legal and internal regulations in Czech armed forces" endeavours to tackle the relation between legal and internal regulations in public administration focusing on their hierarchy, quantity, liability in specific area of armed forces. At first sight military service is independent on legal code, because there is wide range and amount of relatively autonomous service regulations and official channels. Career soldiers and civil employees have to obey not only the texts of legislation composed of laws, govermental directions etc., but also must maintain discipline and work rules founded on internal orders, guidelines and advices. All commanders and managers as military superiors are obliged to enforce their authority through this regulations. Relation between legal and internal level is not clear. There are many doubts and questions based on facts regarding for instance these features and issues of any internal system of rules: delegation of authority to creation and publishing; verification of compatibility and harmony with legal framework; persistence, integrity, perpetual modifications and amendments.

The aim of my study was to determine the influence of the new property tax adjustment on the budgets of selected municipalities and to determine how these municipalities use and apply the possibility given to them by the legislative on property taxes. In my study, I compared 11 municipalities located in the Český Krumlov District. It includes the towns of Český Krumlov, Vyšší Brod, the township Frymburk and the municipalities of Větřní, Bohdalovice, Světlík, Lipno nad Vltavou, Kájov, Chvalšiny, Zlatá Koruna and Hořice na Šumavě. I compared the generally binding regulations in the tax periods 2008, 2009, 2010 and the revenues from the tax in the same periods in these selected municipalities.

碩士
國立成功大學
分子醫學研究所
105
Hepatitis C virus (HCV) invades hepatocytes and immune cells, and relies heavily the interactions of HCV core protein (HCVcore) with many cellular factors to establish chronic infection and pathogenesis. We have previously shown that HCVcore attracts the heterogeneous nuclear ribonucleoprotein H1 (hnRNPH1) to form predominant cytoplasmic granules and/or lipid droplets during HCV replication. Isolation of the hnRNPH1-complexes from hepatoma 7 (Huh7)-derived cell lines, including cHuh7.5 and its derivatives that harbors HCV subgenome (cHuh7.5-SGR) or full-genome replicon (cHuh7.5-FGR), reveals their possible association with microRNA (miRNA) regulation and viral RNA (vRNA) for genome replication in the presence or absence of HCVcore in cis. The hnRNPH1 complex that is associated with HCVcore from FGR cells, in contrast to without in SGR cells, concentrates more components that are essential for microRNA (miRNA) biogenesis and shows differential miRNAs in numbers and contents. In addition, hnRNPH1-knockdown in contrast to overexpression inversely attenuates the level of replicating FGR or SGR, indicating that hnRNPH1 is required to promote replicon replication independent of HCVcore expression in cis or not. However, in SGR cells, expression of HCVcore in trans with or without ectopic hnRNPH1 demotes both the levels of SGR genome and translational products, albeit that hnRNPH1 alone can promote the level of SGR genome. This highly suggested that hnRNPH1 can assist viral replication through enhancing viral genome level, yet the levels of hnRNPH1 and/or HCVcore may have critical modulatory effect to HCV replication through unclarified posttranscriptional controls. To demonstrate that the hypothetic hnRNPH1/HCVcore complex can modulate HCV replication through miRNA regulation and/or translational control, this study validates an associating miR-16 precursor for its maturation and functional activities as well as the roles of hnRNPH1/HCVcore in CAP- and IRES-mediated translational control through reporter assays. We report that 44 miRNA candidates could be statistically validated to associate with the hnRNPH1/HCVcore complex by a pair-wise comparison of miRNAs that were identified from the hnRNPH1 complex of FGR and SGR cells through an inferential test (one-way ANOVA). A mir-16-1 from 44 hnRNPH1/HCVcore-associated miRNA candidates was found to targets HCV-1b genome at nt position 707-730 and cellular fatty acid synthase (fasn) mRNA at 3’UTR as determined in a transient reporter cell line by a dual-luciferase miRNA targeting assay. Interestingly, HCVcore was found to promote mir-16-1 processing from primary to mature form and retained more hnRNPH1 in the cytoplasmic fraction that may be crucial for miRNA processing. In addition, ectopic hnRNPH1 promoted CAP- and IRES-dependent translation and could be down-modulated by HCVcore as determined in another pool of transient reporter cell for dual-luciferase assay. However, HCVcore alone did not show substantial effect to CAP- or IRES- mediated translational activities in comparison to mock vector control. We also unexpectedly identify an hnRNPH1-mediated non-canonical CAP-translation machinery to bypass the first report’s stop codon for translation of next reporter gene without IRES. Collectively, this study supports that hnRNPH1 is a multifunctional modulator with HCVcore to modulate at least miRNA biogenesis and translational control, which in turns may have critical effect to HCV replication and pathogenesis.

There is no doubt that the Electric vehicle is the future of the auto mobile industry and it has become a matter of survival for automobile industry if they don’t delve into the Electric vehicle segment in the next 10 years. Hence it the current and future outlook of the Electric vehicle segment for any automotive company forms and important component for any company, especially for huge traditional OEMs like Ford who are dependent on Internal combustion vehicles are struggling to make the shift. I have dissected the curious case of Ford lacking a clear strategy for the EV segment despite been an innovation leader in this industry for more than 100 years. I have identified the possible reasons of Ford’s murky strategy and how it would it evolve in future and how did it impact when forecasting the value of the company for the next 5 years. Lastly, I valued Ford as Equity as an option and EV/EBITA multiple.

Despite the secular trend of electrification slowly taking over the automotive industry, almost all of Ford Motor Co’s revenues come from internal combustion engine (ICE) vehicles. Specifically, they are one of the market leaders in pick-up trucks and SUVs in the U.S. and in commercial vehicles in the E.U., and together, these 2 regions account for almost 90% of the firm’s revenue, with the rest being split developing markets such as Asia, South America, and Middle East & Africa. In this report, I will examine the current dynamics of the ICE vehicle market and how they may develop going forward, and the impact it could have on Ford and its development. The underlying theme here is that despite the increased pace at which government regulations and consequently customer preferences are evolving in its biggest markets, the alignment of Ford’s current strategy with the prevailing market conditions will ensure that its short- and medium-term performance will not suffer too much despite the increased competition posed by the electrification headwind. Also, depending on how the newly christened management plays its cards, Ford could remain reasonably competitive even in the long-term.

The aim of this thesis is to study the adaptation process in the intensive care units. The theoretical section analysed the adaptation process of nurses with particular focus on methodical instructions, legislation and other specific aspects of the adaptation process, including necessary education for the ICU nurses. The aim of the practical section was to examine, whether the adaptation processes are done properly and are long enough. We focused not only on the point of view of the management, but also on the feedback from the new employees. A survey was done among the employees of accredited and non-accredited healthcare facilities. By the evaluation of our data, we have managed to accept or deny various hypotheses that were included in our work. Our survey has shown that both executive nurses and new employees think the adaptation process usually proceeds correctly and thoroughly and they do not want to make any changes. Our data have also been used to compare adaptation processes of accredited and non-accredited healthcare facilities. Based on the data from our survey, we have been able to determine, that the adaptation process is significantly better at facilities which are accredited. On the contrary, the nurses working in non-accredited facilities are less satisfied and would welcome changes...

O propósito desta dissertação é investigar o regulamento interno (RI) do conselho de administração das sociedades anónimas abertas. Contextualizamos o RI no âmbito do Direito Societário e noutros quadrantes do ordenamento jurídico, incluindo em sede de direito estrangeiro. Conceptualizamos o regulamento do órgão de administração, ilustrando o conteúdo típico do RI, através da análise de uma amostra de diversos RI de SAA portuguesas. Abordamos as suas vantagens, vigência, publicidade e eficácia jurídica. (Des)construímos dogmaticamente o RI, levantando algumas questões que se suscitam em face da atipicidade legal da figura. Posteriormente, centramo-nos nas consequências da violação de um RI, assim como na sua invalidade. Finalmente, refletimos sobre a natureza jurídica do RI. Ao longo do texto, ilustramos as várias posições da doutrina nacional e estrangeira, bem como a jurisprudência portuguesa.
The purpose of this paper is to investigate the internal regulations (IR) of the board of directors of listed companies. We carry out a contextualization of the IR within Corporate Law and in other legal quadrants, including a brief approach to the status of the IR in foreign law. We conceptualize the internal regulation of the board of directors, illustrating the typical content of IR, through a sample analysis of several IR of Portuguese-listed companies. Following this was an analysis of the advantages, duration, publicity, and legal effectiveness. We dogmatically (de)construct the IR, raising some of the questions voiced by its lack of a legal structure and awareness. Subsequently, we focus on the consequences of the violation of the IR as well as its invalidity. Finally, we reflect on the legal nature of IR. Throughout the paper, we illustrate the various positions of the national and foreign doctrine, as well as of the Portuguese case law.

Através da realização deste relatório pretende-se atingir vários objetivos, entre os quais, realizar um trabalho comparativo entre os apoios concedidos em cada uma das Autarquias do Distrito de Leiria. Identificar as diferenças da natureza dos apoios e dos valores correspondentes. Identificar os programas que mais apoiam o Movimento Associativo Desportivo em termos de valor, seja monetário, seja de outra natureza. Identificar em cada programa qual a política desportiva que a Autarquia pretende desenvolver e fomentar. Desta forma, pretende-se concretizar um trabalho que fosse útil à gestão desportiva da Direção da Associação Futebol de Leiria e que permita às Autarquias do Distrito de Leiria identificar e verificar os aspetos dos programas de apoio nas modalidades de Futebol e Futsal, os pontos fracos e fortes, e as eventuais alterações que se justifiquem para a definição de novas politicas de incremento e desenvolvimento da prática desportiva. Caraterizar o número de Inscrições de clubes, equipas, praticantes, treinadores e dirigentes por cada concelho do Distrito de Leiria na última época desportiva, ou seja, 2016/2017. Caraterizar e cruzar, a realidade populacional de cada concelho, por escalão etário: 05 aos 09 anos / 10 aos 14 anos / 15 aos 19 anos / 20 aos 34 anos, face aos praticantes de Futebol e de Futsal. Contabilizar por Clube e por Concelho, os valores de inscrição na AF Leiria de Jogadores, Treinadores e Dirigentes.
The purpose of this study is to achieve several objectives, among which, to carry out a comparative work between the grants granted in each one of the town halls of the District of Leiria. Identify the differences in the nature of the supports and corresponding values. Identify the programs that most support the Sports Associative Movement in terms of value, be it monetary or of another nature. Identify in each program what sport policy the Autarchy wants to develop and foster. Bearing in mind this, the aim is to carry out a study that will be useful for the sports management of the Football Association of Leiria and the Municipalities of the District of Leiria allowing them to identify and verify the aspects of the support programs in the modalities of Football and Futsal, weaknesses and any changes that may be justified for the definition of new policies to increase and develop the practice of sport. To characterize the number of members, teams, practitioners, coaches and leaders of each municipality of the District of Leiria in the last sport season, that is, 2016/2017. Characterize and cross-refer to the population situation of each municipality, by age group: 05 to 09 years / 10 to 14 years / 15 to 19 years / 20 to 34 years, in relation to soccer and Futsal practitioners. To account for Club and County, the values of registration in the AF Leiria of Players, Coaches and Officers.

Abstracts in English, Swahili and Southern Sotho
The study reported in this thesis considered the implementation of the internal audit provisions of the Public Finance Management Act (Act No. 1 of 1999) or PFMA at the South African Social Security Agency (SASSA). A review of literature pointed to the scarcity of research that focuses on the role that an effective internal audit function could play in advising management, when it comes to the institution of internal controls, in developing countries such as South Africa. In this context, the study emphasised the importance of internal controls that should be recommended by an internal audit function, specifically for purposes of averting financial misconduct. Thus, the problem statement for the study was articulated as follows: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Consequently, the main research question for the study was: What are the necessary conditions under which the internal audit function at SASSA could be improved? Using agency theory, the study conceptualised an internal audit function as an important part of internal management controls that functions by reviewing, evaluating and making recommendations for the improvement of other controls within an institution, with the ultimate aim of promoting good governance. The research design and methodology for the study were qualitative, as it was necessary to get the views of the respondents on the various themes covered in the interview schedules and survey questionnaire. The case study design was employed as the operational framework for data collection. The data collection techniques employed in the study were personal one-on-one interviews with two sets of senior managers, a survey questionnaire comprising open-ended questions, and a focus group discussion. The four data sets were collected as follows: one-on-one personal interviews with senior internal audit managers, interviews with other senior managers in some of the Agency’s areas that have been identified as strategic high-risk areas, a survey questionnaire that was completed by junior internal audit managers, as well as a focus group discussion with managers from the supply chain management department. The population for the study was purposefully selected to achieve one of the key objectives of purposive sampling, namely ensuring that some diversity is included in a sample in order to allow for the influence of differences in respondents’ views due to the positions that they occupy. As per the requirements of a doctorate, this study contributes at two levels: a theoretical and an empirical level. At theoretical level, the researcher developed data collection instruments, which other researchers could improve and use. At empirical level, the contribution of the study is a conceptual framework for the implementation of an internal audit function. The framework identifies the 18 conditions that must be in place for an internal audit function to be effective. In addition, the researcher makes recommendations for amendments to the PFMA and/or Treasury Regulations: PFMA. These recommendations will benefit all public institutions. It is thus believed that the study will make an important contribution towards efforts aimed at improving the internal audit function in the South African public sector at large. This is important, as the PFMA requires internal audit functions to assist accounting authorities with recommendations pertaining to the maintenance of effective controls. Internal audit functions have to evaluate these controls to determine their effectiveness and efficiency. Following that, they should develop recommendations for enhancement or improvement.
Dyondzondzavisiso leyi ku vikiwaka yona eka thesis leyi yi langutile ku humelerisiwa ka swipimelo swa oditi ya le ndzeni ya nawu wa Public Finance Management Act 1 of 1999 kumbe PFMA eka nhlangano wa South African Social Security Agency (SASSA). Nkambelo wa matsalwa (lithirecha) leyi faneleke wu paluxile nkalo wa ndzavisiso lowu tshikilelaku miehleketo eka ntirho lowu oditi ya le ndzeni leyi fikelelaka wu nga vaka na wona eka ku tsundzuxa vufambisi, loko swi ta eka ku tumbuxa vulawuri bya le ndzeni eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Eka xiyimo lexi, dyondzondzavisiso leyi yi tshikilela nkoka wa vulawuri bya le ndzeni lebyi faneleke ku bumabumeriwa hi ntirho wa oditi ya le ndzeni, ngopfungopfu hi xikongomelo xa ku sivela matikhomelo yo biha eka swa timali. Hikwalaho, xitatimende xa mbulaxiphiqo (problem statement) xa dyondzondzavisiso leyi xi vile hi ndlela leyi: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Hikwalaho, xivutisokulu xa ndzavisiso lowu xi vile lexi: What are the necessary conditions under which the internal audit function at SASSA could be improved? Hi ku tirhisa thiyori ya ejensi (agency theory), dyondzondzavisiso leyi yi anakanyile ntirho wa oditi ya le ndzeni tanihi xiyenge xa nkoka xa vulawuri bya le ndzeni lexi tirhaka hi ku pfuxeta (reviewing), ku kambela (evaluating) na ku endla swibumabumelo swo antswisa vulawuri byin’wana endzeni ka instituxini, hi xikongomelo xo tlakusa mafambiselo na vulawuri lebyinene. Dizayini ya ndzavisiso na methodoloji (reseach design and methodology) swa dyondzondzavisiso leyi, swi tirhise qualitative, hikuva a swi laveka ku va ku kumiwa mavonelo ya vaanguri eka mikongomelo yo hambana-hambana leyi angarheriwaka eka tixejulu ta inthavhiyu na nxaxamelo wa swivutiso leswi tsariweke swo valanga (survey questionnaire). Ku tirhisiwile dizayini ya case study tanihi rimba ro tirha hi rona eka ku hlengeleta data. Tithekiniki to hlengeleta data leti ti nga tirhisiwa eka dyondzondzavisiso leyi a ti ri tiinthavhiyu ta munhu hi wun’we wun’we, (personal one-one one interviews), na tisete timbirhi ta timanejara ta xiyimo xa le henhla, nxaxamelo wa swivutiso leswi tsariweke (questionnaire) swo valanga a ku ri swivutiso swo pfuleka na nkanelo na ntlawa wo karhi (focus group discussion). Tisete ta data leti ta mune ti hlengeletiwe hi ndlela leyi: tiinthavhiyu ta munhu hi wun’we wun’we na timanejara ta xiyimo xa le henhla ta oditi ya le ndzeni; tiinthavhiyu na timanejara ta xiyimo xa le henhla tin’wana eka swin’wana swa swivandla swa Ejensi leswi swi nga kumiwa swi ri swivandla leswi nga le ka khombo swinenenene; nxaxamelo wa swivutiso leswi tsariweke swa mbalango lowu, xi tatisiwe hi timanejara ta xiyimo xa le hansi ta oditi ya le ndzeni; na nkanelo hi ntlawa wo karhi na timanejara ta le ka ndzawulo ya vulawuri bya nandzelelano wa mafambiselo ya mphakelo (supply chain management department). Ntsengo wa vanhu (population) wa dyondzondzavisiso leyi wu hlawuriwe hi xikongomelo xa ku fikelela xin’we xa swikongomelokulu swa vusampuli byo va na xikongomelo, ku nga, ku tiyisisa leswaku ku va na ku katsiwa ka swo hambana-hambana eka sampuli ku pfumelela nkucetelano wa swo hambana-hambana eka mavonelo ya vaanguri hikwalaho ka swivandla leswi va nga le ka swona. Hilaha dyondzo ya vudokodela yi lavaka hakona, dyondzondzavisiso leyi yi hoxa xandla eka tilevhele timbirhi: levhele ya thiyori na levhele ya vumbhoni bya ndzavisiso ku nga emphirikali (empirical). Eka levhele ya thiyori, mulavisisi u tumbuluxile switirhisiwa swo hlengeleta leswi valavisisi van’wana va nga swi antswisaka no swi tirhisa. Eka levhele ya emphirikali, leswi dyondzondzavisiso leyi yi nga hoxa xandla eka swona i rimba ra mianakanyo ro humelerisa ntirho wa oditi ya le ndzeni. Rimba leri ri komba swiyimo swa 18 leswi swi faneleke ku va kona ku va ntirho wa oditi ya le ndzeni wu va na vuyelo lebyi faneleke no tirheka. Ku engetela kwalaho, mulavisisi u endla swibumabumelo swo cinca swin’wana eka PFMA na/kumbe Treasury Regulations: PFMA. Swibumabumelo leswi, swi ta vuyerisa tiinstituxini hinkwato ta mfumo. Hikwalaho, ku tshembiwa leswaku dyondzondzavisiso leyi, yi ta hoxa xandla hi ndlela ya nkoka eka matshalatshala lama nga na xikongomelo xa ku antswisa ntirho wa oditi ya le ndzeni eka xiyenge xa mfumo hi ku angarhela eAfrika-Dzonga. Leswi i swa nkoka, hikuva PFMA yi lava mitirho ya oditi ya le ndzeni ku pfuneta vulawuri bya vutihlamuleri bya mitirho ya ku langutana na mahlamuselelo na matirhiselo ya timali (accounting authorities) hi swibumabumelo mayelana na ku hlayisa swilawuri leswi nga na vuyelo lebyinene. Mitirho ya oditi ya le ndzeni yi fanele ku kambela vulawuri lebyi ku vona mpimo wa vuyelo lebyinene na ku tirheka ka swona hi ndlela leyi faneleke. Ku landza sweswo, va fanele ku tumbuluxa swibumabumelo swo tlakusela ehenhla kumbe ku antswisa.
Thuto e go begilweng ka ga yona mo kakanyotheong eno e tsere tsia go tsenngwa tirisong ga ditlamelo tsa boruni jwa ka fa gare tsa Molao wa Botsamaisi jwa Ditšhelete tsa Setšhaba (Molao wa bo1 wa 1999) kgotsa PFMA kwa Setheong sa Tshireletsego ya Loago sa Aforikaborwa (SASSA). Tshekatsheko ya dikwalo tse di maleba e supile tlhaelo ya patlisiso e e tsepameng mo seabeng se se ka tsewang ke tiro ya boruni jwa ka fa gare jo bo nonofileng mo go gakololeng botsamaisi, fa go tla mo go diriseng ditaolo tsa ka fa gare mo dinageng tse di tlhabologang tse di tshwanang le Aforikaborwa. Ka bokao jono, thutopatlisiso e gatelela botlhokwa jwa ditaolo tsa ka fa gare tse di tshwanetseng go atlenegiswa ke tiro ya boruni jwa ka fa gare, bogolosegolo mo go efogeng maitsholomabe mo go tsa ditšhelete. Ka jalo, polelo ya bothata ya thutopatlisiso eno e ne ya tlhagisiwa ka tsela e e latelang: Go nna teng ga tiro ya boruni jwa ka fa gare kwa SASSA ga go a dira gore go nne le ditaolo tsa ka fa gare tse di tokafetseng, tse di tshwaelang mo go thibeleng maitsholomabe mo go tsa ditšhelete. Ka ntlha ya seo, potso e kgolo ya patlisiso mo thutopatlisisong eno e ne e le: Seemo se se tlhokegang se mo go sona tiro ya boruni jwa ka fa gare mo SASSA e ka tokafadiwang ke sefe? Go diriswa tiori ya boemedi, thuto e akantse tiro ya boruni jwa ka fa gare jaaka karolo ya botlhokwa ya ditaolo tsa botsamaisi jwa ka fa gare jo bo dirang ka go sekaseka, go lekanyetsa le go dira dikatlenegiso tsa tokafatso ya ditaolo tse dingwe mo teng ga setheo, ka maikaelelo a bofelo a go tsweletsa taolo e e siameng. Thulaganyo le mokgwa wa patlisiso ya thuto e ne e le e e lebelelang mabaka, jaaka go ne go le botlhokwa go bona dikakanyo tsa batsibogi mo dithitokgannyeng tse di farologaneng tse di akareditsweng mo mananeong a dipotsolotso le lenane la dipotso tsa tshekatsheko. Go dirisitswe thulaganyo ya thutopatlisiso e e lebelelang seemo mo pakeng e e rileng jaaka letlhomeso la tiragatso ya kgobokanyo ya data. Ditheniki tsa kgobokanyo ya data tse di dirisitsweng mo thutopatlisisong eno e ne e le dipotsolotso tsa motho ka namana ka disete di le pedi tsa batsamaisi ba bagolwane, lenane la dipotso tsa tshekatsheko le le nang le dipotso tse di sa lekanyetseng dikarabo, le puisano ya setlhopha se se tlhophilweng. Go kokoantswe disete tsa data di le nne ka tsela e e latelang: dipotsolotso tsa motho ka namana tsa batsamaisi ba boruni jwa ka fa gare ba bagolwane; dipotsolotso le batsamaisi ba bangwe ba bagolwane mo dikarolong dingwe tsa Setheo tse di supilweng jaaka tse di nang le matshosetsi a a kwa godimo; lenane la dipotso tsa tshekatsheko le le tladitsweng ke batsamaisipotlana ba boruni jwa ka fa gare go tswa mo lefapheng la botsamaisi jwa theleso. Go tlhophilwe setlhopha sa thutopatlisiso go lebeletswe mabaka go fitlhelela nngwe ya maikemisetso a botlhokwa a go tlhopha sampole go ya ka maitlhomo a thutopatlisiso, e leng go netefatsa gore go akarediwa dipharologantsho mo sampoleng gore go nne le tlhotlheletso ya dipharologano mo dikakanyong tsa batsibogi ka ntlha ya maemo ao bona. Go ya ka ditlhokego tsa dithuto tsa bongaka (doctorate), thutopatlisiso eno e tshwaela mo magatong a mabedi: legato la tiori le le le ka netefadiwang (empirikale). Mo legatong la tiori, mmatlisisi o ne a tlhama didiriswa tsa kgobokanyo ya data, tse e leng gore babatlisisi ba bangwe ba ka di tokafatsa, mme ba di dirisa. Mo legatong la empirikale, tshwaelo ya thutopatlisiso ke letlhomeso la dikakanyo tsa go tsenngwa tirisong ga tiro ya boruni jwa ka fa gare. Letlhomeso le supa maemo a le 18 a a tshwanetseng go nna gona gore tiro ya boruni jwa ka fa gare e atlege. Go tlaleletsa, mmatlisisi o atlenegisa gore go nne le dipaakanyo tsa PFMA le/kgotsa Melawana ya Lefapha la Matlole: PFMA. Dikatlenegiso tseno di tlaa ungwela ditheo tsotlhe tsa setšhaba. Ka jalo go dumelwa gore thutopatlisiso eno e tlaa nna le tshwaelo ya botlhokwa mo maitekong a a ikaeletseng go tokafatsa tiro ya boruni jwa ka fa gare mo lephateng la setšhaba ka kakaretso mo Aforikaborwa. Seno se botlhokwa, jaaka PFMA e tlhoka gore ditiro tsa boruni jwa ka fa gare di thuse bothati jo bo rweleng maikarabelo ka dikatlenegiso tse di malebana le go tsweletsa ditaolo tse di nonofileng. Ditiro tsa boruni jwa ka fa gare di tshwanetse go lekanyetsa ditaolo tseno go tlhomamisa nonofo le bokgoni jwa tsona. Go latela seo, go tshwanetse ga dirwa dikatlenegiso tsa tokafatso.
Public Administration and Management
D. Litt. et Phil. (Public Administration)

A massificação dos tempos modernos acarretou modificações nas relações económico-sociais, tendo potenciado a proliferação dos denominados «contratos de adesão» pelas várias áreas do tráfego jurídico, de onde se inclui a área laboral. Contudo, no que respeita à área laboral, a formação de contratos de trabalho por adesão assume contornos muito específicos, uma vez que a posição do trabalhador surge duplamente debilitada, porquanto este último, além da posição contratual de trabalhador, assume ainda a posição contratual de aderente. Esta realidade terá levado o legislador a acolher no ordenamento jurídico-laboral português um regime jurídico, também ele, bastante peculiar, a fim de salvaguardar a proteção da parte mais débil, isto é, do trabalhador-aderente. Pese embora o esforço do legislador nesse sentido, o regime jurídico aplicável ao contrato de trabalho por adesão atualmente em vigor no ordenamento jurídico-laboral português padece de muitas insuficiências e incorreções, que em dezassete anos, nunca se ousou aperfeiçoar. É alicerçados na evolução da legislação, doutrina e jurisprudência portuguesa sobre esta temática que procedemos a uma apreciação minuciosa e crítica da formação do contrato de trabalho por adesão e do seu regime jurídico atualmente em vigor. Pretendendo-se, assim, com a presente dissertação, deixar o nosso contributo para uma melhor interpretação e consequente aplicação do regime jurídico, atualmente, aplicável ao contrato de trabalho por adesão e, quiçá, despertar o legislador para a urgência de uma alteração legislativa nesta temática.
The massification of modern times has brought changes as regards to economic and social relations, causing the proliferation of «adhesion contracts» in several areas of the Law, which certainly includes the Labour Law. Nevertheless, in Labour Law, the employee might suffer from a dual impairment as, in addition to the employment contract, the employee is also obliged by the adhesion contract. This reality has forced the Portuguese legislator to adopt a set of specific legal rules, which are also quite peculiar, in order to safeguard the protection of the weakest party – the adherent employee. Despite the legislator's effort in this regard, or the legal rules applicable to the adhesion contract, there are still many shortcomings and inaccuracies, which have not been refined, by the Portuguese legislator, in seventeen years. I shall rely upon the progress of the Portuguese legislation, doctrine and jurisprudence on this dissertation, in order to ascertain a thorough and critical assessment of the formation of the adhesion contract and its legal rules currently applicable. Thus, with this dissertation, I intend to contribute for a better interpretation and consequent application of the current legal rules applicable to the adhesion contract and, perhaps, bring some awareness of the urgency to change the current legal rules with regards to this thematic.