Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal.

L'exposé du droit fiscal, procède d'une démarche verticale. Partant d'un sommet, constitué du rappel des grands principes généraux gouvernant l'état du droit contemporain, il descend vers la description des règles d'assiette, de liquidation, de recouvrement et de contentieux de l'impôt. Mais au niveau concret de l'acte d'imposition, le droit fiscal apparaît morcelé dans des cédules indépendantes, au sein d'un empilement de règles et de solutions pragmatiques, visant à imposer à tous les coups. Les notions d'autonomie ou de réalisme du droit fiscal sont même invoquées. Les acteurs du droit fiscal tentent alors de trouver des justifications juridiques dans ces cédules, en utilisant les concepts tirés du droit privé, tels la personnalité juridique ou le patrimoine. Des confusions et contresens graves et paradoxaux, ne tardent pas à apparaître, mettant en cause ces notions civilistes invoquées. La prise en compte dans la méthodologie fiscale, de la notion de cédule, considérée comme ensemble de biens affectés fiscalement et de façon autonome, à la détermination de la matière imposable, offre des perspectives fructueuses. Cette notion de cédule-ensemble paraît rendre compte des solutions fiscales du droit positif, ce dernier raisonnant en considérant de tels ensembles fiscaux. La systématisation de cette méthodologie permet d'améliorer le rendement de l'impôt, ce que recherche justement le fisc. Mais elle offre en contrepartie, au citoyen-contribuable, des moyens nouveaux pour faire valoir ses droits.Le travail de recherche proposé vise à montrer l'échec du raisonnement par cédule-catégorie, qui semble toujours justifier les solutions prises, pour constater que, dans le droit positif fiscal, émerge la notion de cédule-ensemble, qui mériterait d'être systématisée tant elle offre de perspectives fructueuses. / A fiscal law description is a vertical process. Leaving from the top, made up of the reminder of the main general principles governing the state of modern law, it goes down to the description of base, liquidation, collection and tax litigation rules. But at the concrete level of the taxation act, fiscal law appears divided into separate categories, within a pile-up of rules and practical solutions aimed at taxing whenever possible. The concepts of fiscal law self-sufficiency or realism are even mentioned. Fiscal law players then try to find legal justifications in such categories, using concepts derived from private law, such as the legal status or estate. Serious and paradoxical mistakes and misinterpretations soon emerge, which challenge the claimed civilian concepts.Taking into account, in fiscal methodology, the concept of income category, regarded as a set of pieces of properties fiscally or separately assigned to the determination of the taxable matter, offers promising prospects. That concept of set-category seems to translate fiscal solutions of positive law, which reasons on the basis of such fiscal sets. Generalising that methodology helps improve the yield of taxation, which is the tax department’s goal. Yet in exchange, it provides tax payers with new means for asserting their rights.The proposed research work attempts to show the failure of the category approach, which always seems to justify the solutions chosen, and to acknowledge that in positive fiscal law, the concept of set-category is emerging, and would deserve to be generalised, owing to its promising prospects.

Title: Biathletes long term physical preparedness level in preparatory period Objectives: To compare in selected control tests from prepartory period the best results of present biathlon junior representants and junior results of the best present biathlon sportsmen, who are nowadays in the world biathletes top, and to give long term development overview according to these tests. Methods: In this thesis, data collection method, data analysis method and comparison method was used. Data collection method was the first step where we summarized all available junior results from selected preparatory period tests. Furhter, the data analysis method was used to select the best achieved time for each junior competitor in selected tests and from all results. Comparison method was chosen for thesis conclusion where we compare and present all junior competitors best results in well-arranged tables and charts. Arithmetic mean was used as statistical method for work with results Results: On the grounds of performance level comparison shown in preparatory period control tests in 2001-2012 period, of present junior group and junior level performance of present top world biathlon sportsmen, we discovered that long term performance level of present juniors is worse than performance level of the then juniors....

Title: The influence of two different lower limb exercises on the speed of skating during dry land training in young ice hockey players aged 17 to 20. Aim: The aim of this study was comparation of the effect of two variations in preseason pre preparation on speed of skating. Methods: The hockey players in the age from 17 to 20, who have been training ice hockey for 12 - 14 years, have been watched. The hockey players have been divided into two groups on the base of the technology of the skating. The speed of the skating, have been measured at all hockey players at the beginning of the watching. Then the hockey players have absolved the summer preparation. The capacity of the training has been the same for both groups (the amount of the lessons, frequency, etc.). The difference was in the way of performing of some exercises, mainly the exercising of the legs. The first group has been doing the exercises in the "speed" form, while the second group has been doing the exercises in the " strength" form. The effect of the used training has been controlled by the motoric tests. The speed of the ice skating has been evaluated again before the beginning of the playing season. The results have been statistically elaborated and compared. The results: Both training systems have significantly improved...

The main objective of this thesis is to describe category of reflexivity in Czech language based on Russian language material, followed by design and formation of language handbook to category of reflexivity for foreign students of Czech language for A1 - B2 levels in accordance with Common European Framework of Reference for Languages: Learning, teaching, assessment (CEFR). In the theoretical part individual aspects in category of reflexivity in Czech language are described. Mainly reflexive form of verbs, reflexive deagentive forms and reflexive verbs. The proposal of our own clasification category of reflexivity comes after and it incorporates explored material, which is systemized for design and formation of educational materials. The main target of the practical part is to design and form language handbook to category of reflexivity in Czech language. After the analysis of current educational materials we realized category of reflexivity is not taken in consideration enough, sometimes it is missing at all. In the process of creation of the educational material itself we followed the current methodological base CEFR for Czech language as foreign language. We defined grammar and lexical competences for individual A1, A2, B1, B2 levels in accordance with CEFR. Based on all above rules four...

Title: Categorial methods in structure theory Author: Jakub Opršal Department / Institute: Mathematical Institute, Charles University Supervisor of the master thesis: prof. RNDr. Věra Trnková, DrSc. Abstract: In the first part of the thesis we investigate functor algebras. Initial algebras have distin- guished role in the study of these structures, and it can be constructed by certain transfinite construction, which is called initial algebra construction. Sooner this year Adámek and Trnková have prooved, that the construction stops in either at most three, or in κ steps where κ is a regular cardinal. We continue with their work, and we study the relation between the size of the algebra and the length of the convergence. We prove that the length of the convergence never exceeds the cardinality of the initial algebra. Another transfinite construction has been studied in 1980 by Kelly. He has described the construction of free algebras for a pointed functor and defined a class of well-pointed functors for which the construction is especially simple (and is in fact special case of the construction of relatively terminal coalgebra which has been recently defined by Adámek and Trnková). In the last chapter we describe all well-pointed functors in categories of sets and the dual category, and we provide list of...

Title of work: The condition development by Czech Ice Hockey Association performance tests in years 2014 and 2015 and the possibilities of its evaluation. Aim of work: The aim of this master's thesis is to research the development of fitness abilities in junior category and the possibilities of its evaluation. The main aim is to evaluate the results of tests from Czech ice hockey association database for preliminary period 2014 and 2015, and find out frequency of achieved performance, moreover compare it with indicative point value in model tests report. Thereafter, suggest oral evaluation for individual fitness tests. Method: Results were statistically processed in MS Office Excel and transcribed into charts. I set ten intervals for which I found out data. I always compound two intervals for the evaluation, therefore was created five point scale. I calculated the absolute frequency and relatively absolute frequency of given intervals. Cumulative values were calculated for both of them. I used oral evaluation, which was divided into five values. I orally evaluate what kind of prerequisites the player has for ice hockey according to the points which were gained in individual tests. For differences between seasons was done Cohen's d. .Results: I did not find out any statistic differences in results...

As our world ramps up the speed of its connections, our identities merge with increasing speed and angles of confluence. Not only are new identities created, but also the more fringe social and cultural elements of our world are exposed to mainstream consciousness. My work is a product of my own fringe background (namely its sheer breadth of experiences not normally visited upon a single person's life). My aim is to add variables to our social and cultural speed of combination and new variety by creating work that is derived from my own experiences to speak to those who are of the newer combinations and newer social recognition. I am motivated to create this work both to perpetually define and redefine myself, and also to give ground to an ‘identity of no identity' on a global scale, to our artistic dialogue and catalog.

L’objectif de cette thèse est d’étudier l’apprentissage tardif de nouvelles catégories vocaliques, en particulier l’influence de la langue première sur les processus d’acquisition tels qu’ils sont décrits dans les modèles du traitement des phonèmes non natifs. Dans cette étude, deux approches expérimentales ont été adoptées. En premier lieu, les techniques comportementales et électrophysiologiques ont permis d’examiner la perception de contrastes de l’anglais-américain chez des francophones natifs, aux niveaux acoustique, phonologique et lexical, en fonction de l’expérience linguistique. En second lieu, des analyses acoustiques ont été menées sur la perception et la production des voyelles du français et de l’anglais chez des Californiens durant une année d’immersion linguistique en France pour comprendre a) comment ces deux processus évoluent et sont liés aux premiers stades de l’apprentissage en L2 et b) l’influence de la L1 sur la production de mots homophoniques entre les deux langues. Les résultats montrent que la formation tardive de nouvelles catégories vocaliques est possible et que cette distinction est maintenue au niveau lexical. L’expérience linguistique participe à ce changement perceptif mais ne garanti pas un traitement cognitif aussi automatique que pour les auditeurs natifs de la langue. Dans la partie phonétique, les résultats montrent que les distinctions phonétiques peuvent être perçues et produites en fonction des patrons d’assimilation décrits dans les modèles en acquisition et du recouvrement phonologique sur les items lexicaux. Enfin, les distinctions réalisées en perception précèderaient leur réalisation articulatoire comme le postule Flege (1995). / This thesis investigates the formation of L2 vowel category in late learners, regarding particularly the influence of the first language on the acquisition process as described in the theoretical predictions of models of L2 speech sound processing. In this study, two different experimental approaches were conducted. At first, we examined, with electrophysiological and behavioral techniques, the perception of American-English contrasts by French late learners of English at the acoustical, phonological and lexical level as a function of linguistic experience. Second, fine grained acoustical analysis have been run on the perception and production of French vowels by American English late learners with a specific dialect: that from California, in order to a) understand how both processes evolve and are linked during the first stages of learning an L2 in immersion and b) examine the effect of the L1 on the production of L2 speech sounds due to possible lexical competition with homophonic words in French and English. The results show that new L2 vowel categories can be learned and the differences maintained at the lexical level even in late learners. Linguistic experience enables perceptive changes but does not guarantee a cognitive processing as automatic as for native speakers. In the phonetic part of the study, the results show that phonetic differences can be perceived and produced as a function of the pattern of assimilation described in models of L2 acquisition and phonological overlap between French and English words. Finally, it seems that the evolution of perception skills precede production one’s in line with SLM predictions (Flege, 1995).

Category management is a process of managing product categories sold by particular retailer (examples of product categories such as: detergents, yoghurts, baby food) and a very important part of this process is the shelf display optimization. The objective of this project is to analyze the range of products sold by the retailer and to propose the optimal number of product facings on the shelf to minimize losses due to stock outs (goods being out of stock). Series of optimization problems were proposed for this objective to solve the optimal range of assortment, the optimal shelf space organization and the optimal stock of individual items on the shelf. Optimization problems were designed to be reused in practice, applying on the assortment of any retailer