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Diplomski rad donosi prikaz dobrovoljnog mirovinskog osiguranja u Republici Hrvatskoj od razdoblja njegova uvođenja 2002. godine pa do danas. Dobrovljnom mirovinsko osiguranje sastoji se od toga da član fonda, nakon što s mirovinskim društvom sklopi ugovor o članstvu, prema svom nahođenju određuje tempo i visinu uplata doznaka na svoj osobni račun. Mirovinsko društvo upravlja mirovinskim fondom odnosno može upravljati s više mirovinskih fondova. Pored mirovinskog društva to mogu biti i društvo za upravljanje obveznim mirovinskim fondovima ili društvo za upravljanje UCITS fondovima. Tu je važna i uloga depozitara koji zapravo evidentira i brine o imovini fonda i o tome obaviještava mirovinsko društvo. Član fonda ostvaruje prava iz dobrovoljnog mirovinskog osiguranja sa 55 godina života te tada može početi uživati mirovinu iz dobrovoljnog mirovinskog osiguranja. Trenutno u Republici Hrvatskoj postoji 8 otvorenih dobrovoljnih mirovinskih fondova sa neto imovinom većom od šest milijardi kuna te 20 zatvorenih dobrovoljnih mirovinskih fondova sa neto imovinom iznad jedne milijarde kuna., The thesis presents an overview of voluntary pension insurance in the Republic of Croatia from the period of its introduction in 2002 until today. Voluntary pension insurance system consists of a member of the fund, which, after concluding a membership agreement with the pension company, at its discretion determines the pace and amount of remittance payments to his personal account. A pension company manages a pension fund, ie it can manage several pension funds. In addition to the pension company, it can also be a company for the management of mandatory pension funds or a company for the management of UCITS funds. The role of the depositary is also important, as it actually records and takes care of the fund's assets and informs the pension company about it. A member of the fund exercises his / her rights from voluntary pension insurance at the age of 55 and can then start enjoying a pension from voluntary pension insurance. Currently in the Republic of Croatia there are 8 open-ended voluntary pension funds with net assets of more than HRK 6 billion and 20 closed-ended voluntary pension funds with net assets of over HRK 1 billion.

Die vorliegende Diplomarbeit beschäftigt sich mit einer Kosten-Nutzen-Untersuchung für das Recyceln von Baurestmassen im Hochbau. Aufgrund der immer präsenteren Themen des Umwelt- und Klimaschutzes ist das nachhaltige und ökologische Agieren auch im Baugewerbe von großer Wichtigkeit. Das Ziel liegt darin, die Primärrohstoffe durch eine Wiederaufbereitung zu schonen und gleichzeitig das Bauvorhaben gewinnorientiert abzuwickeln. Bei jedem Abbruch gilt zu analysieren, ob sich eine Aufbereitung der Baustoffe wirtschaftlich durchführen lässt. Das behandelnde Themengebiet ist in einen theoretischen und einen praktischen Teil ausgearbeitet. Im Theorieteil werden die Grundlagen des Recyclings, die gesetzlichen Rahmenbedingungen sowie die notwendigen Normen und Richtlinien behandelt. Weiters werden die verschieden Abbruchmethoden und die Funktionsweisen der Aufbereitungsanlagen erläutert. Diese Informationen bilden die Basis für die praktische Umsetzung im zweiten Teil dieser Arbeit. Im praktischen Abschnitt werden zwei verschiedene Hochbauobjekte näher betrachtet und anhand ihrer Kosten und Erlöse bewertet. In diesem Zuge wird eine Nutzwertanalyse durchgeführt, um Faktoren zu berücksichtigen, welche nicht monetär bewertet werden können. Aufgrund dieser Kennwerte wird anschließend durch eine Kostenwirksamkeitsanalyse entschieden, ob sich das Recycling der Baurestmassen gewinnorientiert umsetzen lässt.In der Schlussfolgerung wird ersichtlich, dass bei größeren Bauvorhaben unter Berücksichtigung der gegebenen Randbedingungen eine Aufbereitung der Baustoffe vor Ort sehr wohl wirtschaftlich ist. This diploma thesis deals with a cost-benefit analysis for the recycling of construction waste in building construction. Due to the ever more present topics of environmental and climate protection, sustainable and ecological action is also of great importance in the construction industry. The aim is to conserve primary raw materials by recycling them and at the same time to carry out the construction project in a profit-oriented manner. For each demolition, it is necessary to analyze whether reprocessing of the building materials can be carried out economically. The subject area covered is divided into a theoretical and a practical part. In the theoretical part, the basics of recycling, the legal framework and the necessary standards and guidelines are dealt with. Furthermore, the different demolition methods and the functioning of the processing plants are explained. This information forms the basis for the practical implementation in the second part of this thesis. In the practical section, two different building construction objects are examined more closely and evaluated because of their costs and revenues. In this course, a utility value analysis is carried out in order to consider factors that cannot be evaluated in monetary terms. Based on these characteristic values, a cost-effectiveness analysis is then used to decide whether the recycling of construction waste can be implemented in a profit-oriented manner.In the conclusion, it is evident that for larger construction projects, considering the given boundary conditions, on-site processing of the construction materials is very economical. Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers Masterarbeit FH JOANNEUM 2022

The subject of research are services that give depositary establishments at the national stock market. The aim of the article is an universal analysis of national depositary development, as a professional type of activity of stock market; research of services that give depositary establishments; determination of ways of improvement of the depositary system. Research methods. Scientific methods and approaches that allow to attain the put aim are used in the article. On the basis of approach of the systems the depositary system and her component parts are analyzed. With the use of statistical approaches the participants of the depositary system and their part are certain in the charter capital of the Central depositary. The methods of generalization are used for determination of types of activity of depositary establishments. Offered approach near the features of development and evolution of the national depositary system. Results of the work. The operating environment of the depositary systems is certain, their features are reasonable. The types of depositaries that exist in economic practice are described. Legislatively– legal acts that regulate the process of grant of services are considered. The analysis of directions of development of the depositary system of Ukraine is conducted. Application of results. Stock market, capital markets. Realization of scientific researches in relation to the mechanism of adjusting of stock market. Conclusions.The depositary system is component part of capital markets that unites the types of professional activity. The basic element of such system are depositaries that form the infrastructural element of stock market and give services from maintenance of securities and other financial instruments, open and conduct their accounts that serve.

The Noahs Ark project, afoot at M.V. Lomonosov Moscow State University since 2015 and aimed at studying biodiversity, is the largest ongoing Russian project in life sciences. During its implementation, several hundred new species have been described; a comprehensive genetic and biochemical characterization of these species, as well as that of the pre-existing specimens in Moscow Universitys collections, has been performed. A consolidated IT system intended to house the knowledge generated by the project has been developed. Here, we summarize the investigations around the Moscow University classical biocollections which have taken place within the framework of the project and discuss future promise and the outlook for these collections.

В статье описывается механизм привлечения российскими корпорациями финансовых ресурсов нерезидентов с помощью выпуска акций и депозитарных расписок. Авторы отмечают причины и условия эффективности каждого из представленных механизмов. Подробно рассмотрены этапы процесса приобретения иностранным инвестором акций российских эмитентов. Обосновываются ситуации, когда целесообразно привлекать капитал через депозитарные расписки. Авторы формулируют определение депозитарной расписки как особого финансового инструмента. Также авторами осуществлена классификация депозитарных расписок по территориальному признаку. В статье дается детальная характеристика субъектного состава процедуры выпуска зарубежных депозитарных расписок., The article describes the mechanism for attracting financial resources of non-residents by Russian corporations by issuing shares and depositary receipts. The authors define the reasons and conditions for the effectiveness of each of the presented mechanisms. They consider in detail the stages of buying Russian issuers’ shares by a foreign investor. Those situations, when it is advisable to raise capital through depositary receipts, are explained. The authors formulate the definition of a depositary receipt as a special financial instrument. They also give the classification of depositary receipts on a territorial basis. The article provides a detailed description of the subject composition of the procedure for issuing foreign depositary receipts.

In the Speicherbibliothek/CSLS libraries of ZHB Luzern, UB Basel, ZB Zuerich, UZH Zuerich and St. Gallen University Library store parts of their holdings. Storage room is tight and expensive in the cities and holdings are growing faster than sorting out of duplicates is being made. A centralized storage unit in a rural area with good traffic connection seemed a logical solution. In 2016 the Speicherbibliothek came into gear. It is build and equipped like a modern high density fully automated storage unit. With regard to monographs and anthologies the stored items belong still to the giving library and still appear in their catalogue system. These items are the so called individual stock of the partners and can be borrowed. With regard to journals things are different. Most of them are now part of the so called collective stock. The goal is a complete series of a stocked journal title. In case of a user request to copies out of a journal the pages will be copied and sent via a workflow system either to the reader or a library. The journal volume itself will not leave the storage unit anymore. The partners of Speicherbibliothek use the same workflow system (MyBib eDoc®) to manage and monitor their lending processes. In the background this system routes the incoming lending or copy requests from the library patrons to CSLS and manages the automated delivery of scanned pages. In addition to the above described outlines the presentation will include following aspects: Restrictions of copyright, Conservational issues, Deduplication (virtual and physical), Visibility of stored items in the catalogue and for the user/impact on requests, Financial aspects vs. librarian wishes

Se designan cuatro paratipos, un macho y tres hembras, de la especie Metaphycus zdeneki Noyes & Lozada, 2005, como depositados en la colección de insectos del Servicio Nacional de Sanidad Agraria (SENASA), Lima, Perú. El holotipo y demás paratipos se encuentran depositados en el Natural History Museum (BMNH), Londres, Inglaterra, y Museo de Historia Natural, UNMSM (MUSM), Lima, Perú., Four paratypes, one male and three females, of the species Metaphycus zdeneki Noyes & Lozada, 2005, are deposited in the insect collection of Servicio Nacional de Sanidad Agraria (SENASA), Lima, Peru. The holotype and remaining paratypes are hold in the collection of the Natural History Museum (BMNH), London, England, and Museo de Historia Natural, UNMSM (MUSM), Lima, Peru.

This article is devoted to the consideration of mortgage deposits - as a way to cling to the fulfillment of the obligation. The article deals with one of the most important instruments in the legal regulation of market relations and the most important way of ensuring the fulfillment of obligations, since satisfaction of the creditor"s claims does not depend on the financial position of the debtor, but depends on the value of the guarantee itself or on the amount of money , which is determined by the parties at the conclusion of the contract. It also looks at the conditions of the development of the Ukrainian economy that protection of the interests of creditors becomes of special significance. Increasingly, new means of ensuring the fulfillment of obligations guaranteeing satisfaction of property claims of the creditor in the event of non-fulfillment by the debtor of the obligation must be obtained.

This article is devoted to the consideration of mortgage deposits - as a way to cling to the fulfillment of the obligation. The article deals with one of the most important instruments in the legal regulation of market relations and the most important way of ensuring the fulfillment of obligations, since satisfaction of the creditor"s claims does not depend on the financial position of the debtor, but depends on the value of the guarantee itself or on the amount of money , which is determined by the parties at the conclusion of the contract. It also looks at the conditions of the development of the Ukrainian economy that protection of the interests of creditors becomes of special significance. Increasingly, new means of ensuring the fulfillment of obligations guaranteeing satisfaction of property claims of the creditor in the event of non-fulfillment by the debtor of the obligation must be obtained.

This note is prepared as part of the FSAP. Its main objective is to describe the status and recent developments in corporate financial reporting framework in Montenegro and highlight key issues relevant to financial sector. The note represents a technical annex to the main FSAP Aide-Memoire and seeks to provide a high level overview of developments since the 2007 A&A ROSC2, as well as highlight the areas that are most relevant to the financial sector. The Annex 1 to this note offers details on status of implementation of 2007 A&A ROSC policy recommendations and was based on the team’s knowledge of corporate financial reporting reforms in Montenegro and limited research. Montenegro has undertaken notable efforts to improve the corporate financial reporting framework since the 2007 A&A ROSC, especially in improving the statutory framework and efforts to align it with the EU acquis communautaire. However, implementation and enforcement of financial reporting and auditing requirements has been hampered by major capacity and resource constraints. The major consequences are that, with exception of banks and insurance companies, there is limited quality financial information on corporate entities available in the market that is reliable for economic decision making or supervision of financial sector entities. The capacity and skills of the accounting and auditing profession in Montenegro needs further development while the institutions responsible for accounting and auditing regulation, in some cases, are at inception. acquis communautaire.

The mite taxa (205 species, 4 genera, 1 subgenus, and 1 tribe) created by the late Dr. S. Ehara and his coauthors are listed here. The original names of the taxa are used but listed under each taxa is the new name (if it has changed), the type localities, habitats and depositories of each type series (along with Museum and accession number(s) of holotype and a part of paratypes). The full list of Ehara’s publications is also presented as well as his obituary. 江原昭三とその共著者によって創設されたダニ類タクサ（1 族，4属，1 亜属，205 種）は多くの論文に分かれて発表されているので，これらのタクサをリストアップし，合わせてタイプ・シリーズの保管施設（博物館など）を記した。すなわち，原記載のままの学名，現在の和名（丸かっこ内），学名記載頁，図番号，タイプ産地とタイプ生息地，タイプ・シリ－ズの保管施設名（ホロタイプのすべてと一部のパラタイプについては標本番号）を記録した。ここで取り上げたタクサの一部は，こんにち変更されている場合があり，この場合には現行の学名が付記されている。巻末には，江原昭三著作目録を掲げる。

The mite taxa (205 species, 4 genera, 1 subgenus, and 1 tribe) created by the late Dr. S. Ehara and his coauthors are listed here. The original names of the taxa are used but listed under each taxa is the new name (if it has changed), the type localities, habitats and depositories of each type series (along with Museum and accession number(s) of holotype and a part of paratypes). The full list of Ehara’s publications is also presented as well as his obituary. 江原昭三とその共著者によって創設されたダニ類タクサ（1 族，4属，1 亜属，205 種）は多くの論文に分かれて発表されているので，これらのタクサをリストアップし，合わせてタイプ・シリーズの保管施設（博物館など）を記した。すなわち，原記載のままの学名，現在の和名（丸かっこ内），学名記載頁，図番号，タイプ産地とタイプ生息地，タイプ・シリ－ズの保管施設名（ホロタイプのすべてと一部のパラタイプについては標本番号）を記録した。ここで取り上げたタクサの一部は，こんにち変更されている場合があり，この場合には現行の学名が付記されている。巻末には，江原昭三著作目録を掲げる。

The banking sector in Moldova is in the midst of structural changes with worrisome corporate governance issues at the core. Corporate governance is at the center of a stable and profitable banking sector which is essential to support economic growth and productivity. However, the banking system in Moldova suffers from critical governance weaknesses which the National Bank of Moldova (NBM) has been unable to effectively address. The illicit schemes used to gain control of the majority of the banking sector’s assets have involved raider attacks by unidentified individuals whose subsequent, de facto, related party transactions have caused the deterioration of bank balance sheets. The recent changes in controlling ownership have resulted in nontransparent appointments of board members and Chief Executive Officers (CEOs). This has led to substantial blurring of the roles and responsibilities of ownership, oversight (board), and management, resulting in no clear accountability. The legal and institutional corporate governance framework in Moldova is weak. Sound corporate governance is first and foremost dependent upon the motivations of owners and the resultant business culture they instill through their selection and appointment of board members. In Moldova, a few actors control the majority of the banking system. They demonstrate dubious motives by acting obscurely through others and through companies to own and control important banks. These actions create a system that is held captive to serve the needs and pleasures of a few at the expense of many: the depositors, general public, and ultimately, the taxpayer.

This is an initial report of the International Organization of Securities Commissions (IOSCO) assessment performed in 2010 as part of the financial sector assessment program (FSAP) of China. The assessment was prepared on the basis of a self-assessment prepared by the China Securities Regulatory Commission (CSRC), public information contained on the CSRC website and the websites of other entities in China, and a review of relevant Chinese laws and regulations. The timely completion of this assessment was greatly facilitated by the cooperation provided by numerous members of the staff of the CSRC. The CSRC has broad regulatory authority over the stock and futures exchanges, the China Securities Depository and Clearing Corporation Limited (SD and C) and other clearing and settlement institutions, securities companies, futures companies, and collective investment scheme (CIS) operators. This paper is divided into two parts. The first part gives summary, key findings, and recommendations. It is further divided into following six parts: (i) introduction; (ii) information and methodology used for assessment; (iii) institutional and market structure- overview; (iv) preconditions for effective securities regulation; (v) key findings; and (vi) recommended action plan and authorities' response. The second part gives tabular detailed assessment.

The subject of this thesis is the analysis of the legal regulation of mutual funds in the Czech Republic. The thesis aims to provide a complex view on the issue. The introductory chapters provide the historic background of mutual funds and demonstrate the legislative evolution of the legal concept and its definition in the Czech Republic. The analytical part is focused on the particular problems of each institution and suggests a possible solution. These chapters point to the complications around the real estate funds and the possible breach of one of the freedoms of the European law. The last chapters point out the ways of protecting the assets of the funds by the depository, as well, as the ways to recover the damages when suffered

South Bohemian sacral architecture of the late Gothic1450 - 1550 in the Rosenberg domain Mgr. Roman Lavička A group of late-Gothic churches, which keeps attracting our attention, was built in the Rosenberg domain during the reign of the Jagiellon dynasty. Limited archival material, results of dendrochronologic analyses and preserved buildings suggest that it was mainly building maintenance that was in progress in the Rosenberg domain in the second half of the 15th century. In the early 1480s the building of the new pilgrimage church in Kájov (1471/1474- 1485) was coming to its end. And it was only then that big town parish churches in Trhové Sviny, Dolní Dvořiště, Hořice na Šumavě, Chvalšiny and Nové Hrady started being rebuild or constructed anew almost simultaneously. Around 1485 almost twenty religious buildings were being built in the Rosenberg domain. They reflect the increasing economic prosperity and self-confidence of the town and village municipalities, corporations as well as individuals manifesting their wealth, success and strength. From a formal and ideological point of view it is possible to trace down a group of related buildings directly in this initial phase. They were probably designed by a single architect who is referred to as Master of Hořice presbytery. However, around 1495 we can...

В статті наголошується на тому, що розрізнена діяльність депозитаріїв в Україні не є запорукою ефективної системи обліку прав власності на цінні папери та розрахунків за угодами з цінними паперами. Існує необхідність створення в Україні єдиного Центрального депозитарію. Тhe article points out, that separated activity of depositories in Ukraine is not a guarantee of the effective accounting and settlement system of securities holders. So, there is a vital necessity to create a Central Depository in Ukraine.

Detailed Assessment of Observance This assessment is focused on the Superintendencia de Seguros de la Nacion (SSN) in Argentina. SSN has responsibility for regulation and supervision of all players in the insurance market. In addition to its role as a supervisor, SSN has powers to issue regulations, is responsible for advising the executive on issues related to insurance, and can propose draft bills. The laws are passed by the national legislative branch and enacted by the national executive branch. The assessment was performed using the 2007 version of the core principles for insurance supervision issued by the International Association of Insurance Supervisors (IAIS). This paper is structured into following four parts: part one is information and methodology used for the assessment; part two is institutional and macro prudential setting, part three gives summary assessment; and part four gives authorities' responses.

The approach taken in this report reflects the view of the collaborating international organizations that price volatility and its effects on food security is a complex issue with many dimensions, agricultural and non-agricultural, short and long-term, with highly differentiated impacts on consumers and producers in developed and developing countries. The report begins with a discussion of volatility and of the ways in which volatility affects countries, businesses, consumers and farmers. Lessons learned from recent experiences are briefly reviewed as well as the factors determining likely levels of volatility in future. This report offers suggestions for a systematic and internationally coordinated response building on the lessons learned as a result of the 2007-2008crisis. It is important to distinguish between policy options designed to prevent or reduce price volatility and those designed to mitigate its consequences. Both types of intervention are explored in detail. Scope is identified for actions at individual, national, regional and international level. Some would help to avert a threat; others are in the nature of contingency plans to improve readiness, while still others address long-term issues of resilience. Finally, the report explores mechanisms of international cooperation to implement this report's recommendations and to monitor progress.

This assessment covers the transparency of monetary policy in the Republic of Indonesia, and in particular, BI's role in the formulation and implementation of this policy. It forms part of the Financial Sector Assessment Program (FSAP) for Indonesia, which was conducted jointly by the IMF and the World Bank during 2009-2010. The assessment was primarily undertaken during the first FSAP mission in October 2009 with subsequent refinements through written communications with the authorities. The assessment was conducted according to the IMF's code of good practices on transparency in monetary and financial policies, as issued in September 1999, and supporting documents as approved in July 2000. The assessment is primarily based on information available as of October 2009, in particular on the relevant laws and regulations then in force. After receiving a draft version of this assessment, Bank Indonesia (BI) took a number of steps to enhance transparency, and the ratings in some practices have been marked up accordingly. The review also incorporates a wide range of other materials published by the Indonesian authorities, including those on their website and draws extensively on a self-assessment and a response to a questionnaire. In addition, the assessment was informed by discussions held during the FSAP mission with the authorities at a senior level and with various departments and divisions of BI, as well as with representatives of the private financial sector.