University Theses and Dissertations, Contemporary Methods of Accounting, Availability inthe Electronic Form, and Related Administrative, Technical and Legal Questions

Overview

Many countries (USA, Australia, Canada, Latin America, Spain, France, SRN) have national or international systems(e.g. Networked Digital Library of Theses and Dissertations – NDLTD), which openly (NDLTD) or commercially(University Microfilm International – UMI) present up to 50 % of master dissertations and doctoral theses in a fulltext form. Such systems are in agreement with legal regulations of the given country and the author is the only holderof the work – of the dissertation. Authors are at the same time informed that dissertation represents a universitydocument, which presents results of the given scientific community and it should be therefore distributed free ofcharge. Presentation is also the matter of honour of the author and his university. In the contemporary CzechAuctorialLaw (No. 121/2000 Sb.) dissertation is considered as not fully defined “Educational work” and from the practicalpoint the duration of necessary storage is not solved. For the contemporary worldwide conversion to electronicallypresented dissertations, the necessary technical and library standards has been prepared with the first positiveexperience. The supplement of the Auctorial and University Law appears to be necessary. It is inevitable to beprepared for that situation before the Czech Republic will join EU.

Key words:
Electronic dissertation and thesis, accounting and electronic presentation, technical, administrativeand legal questions.