This article is aimed at understanding the role of the management control in the public sector. One should combine and comprehensively understood the processes of managing in the unit with the system of giving targets and assignments. The setting goals and targets and monitor them with measures, can become an effective tool for measuring the effectiveness of the organization. An aspiration to eliminating or reducing the risk in organization should be a priority action of every individual. It is possible to make the positive effect, by granting the appropriate form and the appropriate scope. If the management changes their view on the risk management, they will add value to their organization. The knowledge acquired in this respect, can confirm managers in the greater awareness of this values which can be achieved by proper applying the management control in practice.
The aim of this article is to analyse context and strategies to decrease the alternative use of safe food product that does not fit into the market system. This process is revealed in a case study of a horsemeat food fraud in the Czech Republic that took place in 2013. Unlike many other European countries, in the Czech Republic food products containing undeclared horsemeat were not given to charities or used as a source of fuel but were classified as dangerous and thus turned to a category of non-edible food. How can we understand this way of processing and what can this case say about attitudes towards classification of food? Following a story of products containing undeclared horsemeat, a network of context and strategies that are relevant in this case is developed. The analysis is inspired by Science and Technology Studies, mainly the study of classification and standards. The horsemeat case shows that categories of waste and food are consequences of depoliticization of politics, market regulation, technologies, and understanding of objects. Together with various strategies of decreasing possibilities to negotiate which leads to preservation of prevailing standards and classifications.
In this article were presented some of the post crisis modern problems of audit development in the world and especially in the Republic of Armenia, discussed main issues of development of audit quality and oversight systems and mentioned advantages of adoption of international standards on auditing, professional education and auditors’ code of conduct.
The aim of the study is to demonstrate the cross-curricular character of media competence developed in the process of media education that is integrated into the content of school education in accordance with the prevailing current international curriculum trends and with emphasis on the Slovak curriculum. In terms of comparing the conditions during the period of incorporation of media education as a compulsory part of the content of Slovak education system with the contemporary innovated form of the curriculum, the study mainly presents which school subjects are instrumental in developing the dimensions of media competence of students, especially within complete secondary general education, and how they participate in the development. The key aim is to investigate the problem on the basis of a qualitative content analysis of innovated learning standards of compulsory subjects, specifically for the level of upper secondary education (grammar schools), with the intention of identifying the required quality of media competence within the specified educational objectives. Minding the determined categories of the content analysis, a theoretical activity-based media-competency model is applied with the main dimensions as follows: getting to know media and their products; critical evaluation and taking a value stand on media products; media products creation and dissemination, and the derived main educational objectives. The model includes the current key framework activity categories stimulating the required development of media competence or literacy in the context of Slovak educational policy.
The recently observed disturbing degradation of our architectural heritage is the outcome not only of an unsuitable approach of the investors, but also the insufficient conservation knowledge of the projects' authors and the absence of appropriate standards for preparing fitting documentation. The presented article is an attempt at creating foundations for architectural-conservation projects and conservation undertakings. It must be stressed that the existing standards for designing new constructions do not encompass the conservation specificity of monuments of architecture, even though the range of the statute on Construction Law embraces also non-movable monuments, i.e. those of architecture. Additional emphasis is due to the fact that projects relating to monuments of architecture call for an approach divergent from that pertaining to designing new buildings. This difference appears already at the stage of pre-project initiatives, which must involve a full historical reconnaissance of a given monument and its assessment, as well as a definition of the state of preservation and causes of damage; complex conclusions and conservation directives comprise the end stage. From the very onset, pre-project efforts must engage all specialists working on the documentation. They should include authors of historical studies and conservators-restorers of works of art. Contemporary construction does not always require an initial project, which in the case of historical monuments is obligatory and often should appear in several versions so as to select the best possible conservation conception. A construction-conservation project differs essentially from a project needed only for obtaining a construction permission. The architectural-conservation part of the project must resolve all the existing problems, and thus every detail must be designed as part of the execution drawings. This stage has to involve the origin of all conservation projects of architectural details and the outfitting, planned by the conservator-restorer of works of art. The realisation must also entail the 'auteur' supervision of all the participants of the preparation of the pre-project and project documentation (this obligation should never depend on the good will of the investor). In addition, architectural studies must be continued. Realisation work should end with post-execution documentation, devised separately for each specialisation. It is postulated that the post-execution documentation be prepared by the architectural designers (naturally, for a suitable fee), since, as rule, the executor is unprepared and the realisation changes, compared to the project, are extensive.
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