Thesis describes leasing operations from accounting and tax point of view. It focuses on accounting and tax obligations of a lessor and a leaseholder. In the practical part it analysis leased assets of a chosen prague company.

(in English): The productions of language of the students learning Czech or other foreign languages may be evaluated in light of three criteria - the accuracy, the fluency and the complexity. The improvement of the quality of each of these can be influenced by a variety of factors, inter alia, personality of the student, the topic, the possibility to prepare before the production and so on, but also by student's language competence or the didactical methods used to reach this level of competence. In this master thesis, the main focus will be placed on the fluency, more precisely on the methods, which are contributing to its development; Rather than focusing on their effectiveness, the scrutiny will analyze the attitude of students as well as the teachers towards each of those methods. Also, we compare, how the preferred aspect (accuracy or fluency) influence the evaluation of the methods and, in the end, if and how the evaluation of the activities is being influenced by the students' level of language. Within questioning we obtained data from teachers and students of Czech as a foreign language. With them, we verified the role of the factors above for the respondends evaluations. Apart from that, we compared, in which measure the evaluations of students and teachers differ and we occupied with a...

The theme Point of View: David Lynch and intertextuality of this master thesis deals with the work of American film director David Lynch, which we view in terms of intertextuality. The aim is to show how David Lynch manipulates with intertextuality in his films Wild at Heart and Lost Highway and what other means he uses to achieve the specific atmosphere of his films. We say that it is impossible to unambiguously interpret Lynch's work and we will try to show that every of various points of view can be correct.

Bakrund: När njurarnas funktion blir nedsatt får patienten gå igenom dialys regelbundet vilket skapar lidande. Njurtransplantation är alternativ för dessa patienter. De flesta njurar som doneras är från avlidna personer eller från anhöriga men även anonyma givare förekommer. Syfte: Syftet var att belysa donatorers upplevelser av livet under och efter njurdonation. Metod: En litteraturöversikt som är byggd på tio artiklar båda kvantitativa och kvalitativa. De har kvalitetsgranskats enligt Fribergs mall för kvalitetsgranskning. Resultat: Analysen skapade fem teman, känsla av rädsla och oro, den postoperativa smärtan och återhämtningen efter njurdonationen, de psykologiska konsekvenserna av att donera en njure, upplevelsen av vården och uppföljningen samt upplevd tillfredställelse Diskussion: Donatorerna kände oro för att operationen inte skulle lyckas både för sig själv och mottagaren. Efter transplantationen återhämtade sig ofta donatorerna ganska väl och brukade oftast inte få några psykiska besvär. Donatorerna tyckte att de inte fick den medicinska uppmärksamheten som de önskade sig under vårdtiden och kände sig som ett medel av vårdpersonalen. Att få kunskap om hur donatorer upplever donationen och hälso- och sjukvårdspersonalen hjälper blivande sjuksköterskor att sätta sig i dessa patienters livsvärld och ge dem det stöd de behöver.

The influence of Vonnegut’s didactic purpose of writing on the treatment of theme  and structure in Slaughterhouse-Five is investigated in this study. The following  elements of structure are studied: point of view, the treatment of time, characterization,  the use of other sources, and imagery. These are constantly related to  the novel’s themes, such as war, cruelty, death, time, innocence, survival, free  will, fantasy and regeneration. Since Vonnegut himself survived the Dresden  bombings during World War Two, his novel is very personal, which is particularly  reflected in his point-of-view technique, the subject of Chapter One. Vonnegut creates  double narrators in Slaughterhouse-Five : a personal one, including authorial  intrusions, and an impersonal one. This division is a direct reflection of the  dichotomy between reality and fantasy that prevails in the novel.  In Chapter Two, Vonnegut’s treatment of time is demonstrated to be a process of  spatialization. Structurally, this means a fragmented narrative split into several  time levels that chiefly form what the author calls his ”telegraphic schizophrenic"  style. Thematically, the protagonist comes "unstuck" in time, thus succeeding in  confronting an absurd world and finally transcending death.  Vonnegut uses the depiction of character mainly to express ideas and to reinforce  themes, since he regards his characters as "bugs in amber," involuntarily stuck,  excepting their capacity for fantasy. To facilitate the reader’s recognition of  these sketchy characters, Vonnegut has equipped them with marks of recognition,  often repeated, and names that provide clues to their personalities. All characters  are shown to be isolated and lonely, except on Tralfamadore where a dream woi;ld  exists.  In the fourth chapter, Vonnegut’s use of other sources is examined. His carefully  chosen quotations fall into two groups: first, historical sources that verify facts,  such as the Dresden catastrophy; second, fictional sources that stimulate the human  imagination, which turns out to be the protagonist's means of survival.  Finally, imagery in Slaughterhouse-Five, studied in Chapter Five, is found to be  used for enrichment of a style otherwise characterized by great economy. Much of  the imagery strikes a humorous tone. A simple, quotidian vocabulary is developed.  War imagery is used to deglorify war. Animal imagery is invoked to ridicule and to  show man’s true place in the universe. Several oxymora further reinforce the incongruity  prevailing in the Vonnegutian world. The negative effect of imagery is  also found in symbols pertaining to Billy’s life situation. As a contrast, however,  there are also positive symbols emphasizing nature’s annual cycle of rebirth signifying  hope and regeneration.  Many of the stylistic elements studied reveal that Vonnegut has chosen thematic and  structural solutions that make his novel accessible to a large reading audience.  The fragmented, at times circular, structure of Slaughterhouse-Five is indeed a  "dance with death." In a thematic sense, death is the writer’s own muse that he  must dutifully dance with in order to create his work of art. Slaughterhouse-Five  is not only Vonnegut’s account of his own war experience but also a statement on  the human condition. / digitalisering@umu

Masters of Art / Zora Neale Hurston is a significant figure in American fiction and is strongly associated with the Harlem Renaissance, the period noted for the emergence of literature by people of African-American descent. Hurston worked as a writer of fiction and of anthropological research and this mini-thesis will discuss aspects of her novel, Their Eyes Were Watching God, first published in 1937. While the novel traces the psychological development of the central female character, Janie Mae Crawford and, thus, demonstrates several features of a conventional Bildungsroman, the novel also contains some intriguing innovations in respect of narration and voice. These innovations imply that the novel can be read in terms of the qualities commonly associated with the Modernist novel. This contention becomes significant when it is understood that a considerable degree of critical responses to the novel have discounted these connections. The novel is widely accepted to be a story about a woman’s journey to self-actualisation through the relationships she has with the men in her life. Much of the criticism related to the novel is based on this aspect of it, with many stating that Janie’s voice is often silenced by the third-person narrator at crucial moments in the text and that, as a consequence, she does not achieve complete self-actualisation by the end of the novel. This thesis will examine the significance of the shifts between first-person and thirdperson narration and the manifestations of other voices or means of articulation, which give the novel a multi-vocal quality. The importance of this innovation will also be considered, particularly when it is taken into account that Hurston sought to incorporate some elements associated with the oral tradition into her work as a writer of fiction.

The event of breaking bad news is a subject that no one present in the practical setting could choose to avoid. It is a subject that the practitioners comes in touch with during a daily basis. Traditionally the role as the breaker of bad news has been settled by the physician, but at the time being, disagreements occur in the clinical setting about who should break bad news to familys and patients. Aim: The aim of this study was to explore the nurses’ experiences of breaking bad news. What are the nurses’ role in the event of breaking bad news, and are there any barriers that can affect the way the bad news is given to the patients and family members? These were two questions of issue that were looked into. Method: The integrative review method based out of Whittemore and Knafl (2005) was used for this review. A systematic search resulted in twelve articles that were deemed fitting for the purpose of this study. Results: This integrative review resulted in five identified roles carried out by the nurse in the event of breaking bad news. Further on, nine factors were identified as being of significance in how the bad news were delivered by nurses and received by patients and the patient’s family members. Nurses expressed a desire and a wish for some kind of education or training in how to break bad news. Conclusion:  This article contributes with five roles experienced by nurses, along with nine different factors to have in mind when carrying out difficult news. The SPIKE model and Gibbs reflective model were discussed to have a great importance in the clinical setting.

A câmera subjetiva abrange o ponto de vista, em suas múltiplas implicações narrativas, enunciativas, audiovisuais. À sua crescente presença no audiovisual contemporâneo correspondem expansões de seus sentidos comumente relacionados à linguagem clássica narrativa cinematográfica e a uma normatividade que restringe seu uso sistemático. Novos usos da câmera subjetiva associam novos fatores e novas funções dentro do cinema, relacionando técnicas e tecnologias com resultados estéticos. Esta pesquisa investiga a câmera subjetiva como recurso de linguagem e de estilo audiovisual que movimenta variáveis entre a espectatorialidade e o filme. / Subjective camera embraces point of view, in several narrative, enunciative and audiovisual implications. The sense commonly related to classical cinema narrative language becomes expanded with new approaches of subjective camera in contemporary works, breaking the rules that restrain its systematic utilization. New usage of subjective camera links new functions and new elements inside cinema, connecting technologies and technics with aesthetics results. This research examines subjective camera as an audiovisual stylistic feature that crosses film language and spectatorship.

Esta dissertação busca investigar os materiais sócio-históricos dos anos 60 norte-americanos materializados no romance de ficção científica Do androids dream of electric sheep? de Philip K. Dick por meio da análise do foco narrativo, especialmente. Embora não seja considerado um dos mais refinados romances de Dick, a obra apresenta um diagnóstico bastante apurado dos limites de experiência disponíveis da década. / This dissertation aims to investigate the socio-historical materials of the North American 60s materialized in the Philip K. Dicks science fiction novel Do androids dream of electric sheep? by analyzing its point of view, mostly. Although it is not considered one of Dicks finest novels, the work presents a very refined diagnosis of the limits of the available experiences of the decade.

A presente pesquisa investiga como os elementos visuais ao dispor dos cineastas podem contribuir para a representação de estados alterados de percepção no cinema, de modo a ampliar a discussão sobre a expressividade do trabalho de direção de fotografia. Por meio da análise e interpretação de três filmes brasileiros que apresentam personagens fora de si e construções visuais contundentes - Estorvo (2000), de Ruy Guerra, Filme de Amor (2003), de Júlio Bressane e A Concepção (2005), de José Eduardo Belmonte -, a pesquisa discute de que maneira as características da imagem podem contribuir para a criação de pontos de vista, atmosferas e sentidos, que permitem a apreensão do filme para além de sua compreensão intelectual. Partindo do reconhecimento da ligação entre narrador e personagens, a análise se volta à força expressiva das imagens usadas ao longo dos filmes, tomando como referência reflexões sobre o expressionismo na pintura e no cinema. Essa discussão serve de base para a identificação de um imaginário sobre os estados alterados de percepção e suas relações com a sociedade presente na cinematografia brasileira dos anos 2000. / The present research investigates how the visual elements available to the filmmakers can contribute to the representation of altered states of perception in the cinema, in order to broaden the discussion about the expressiveness of the cinematography work. Through the analysis and interpretation of three Brazilian films that present characters out of their minds and rich visual constructions - Estorvo (2000), by Ruy Guerra, Filme de Amor (2003), by Júlio Bressane and A Concepção (2005), by José Eduardo Belmonte -, the research discusses how the characteristics of image can contribute to the creation of points of view, moods and senses, which in turn make possible the apprehension of the film beyond its intellectual understanding. Acknowledging the connection between narrator and characters, the analysis focus on the expressive force of the images used throughout the films, taking as reference reflections on Expressionism in painting and in cinema. This discussion serves as basis for the identification of a position regarding altered states of perception and their relations with society in Brazilian cinematography of the 2000s.