Social Security is the main instrument of social policy that serves to balance social inequalities and helps address adverse social situations. This thesis provides a basic overview of individual retirement and sickness insurance allowances, state social support benefits, social care, poverty relief allowances and the offer of social services. The thesis also deals with the Medical Assessment Service and the health assessment of persons for purposes of individual social security systems. The main attention is paid to the care allowance, the benefit addressed to persons who are, mainly due to poor health status, dependent on the assistance of another person in regular daily self-care and self-sufficiency. The research is focused on care allowance recipients who live in homes for the elderly, in nursing homes and in their own households with their families or separately. The objective of this thesis is to survey the provision of social security allowances, activities of the Medical Assessment Service and the issues of the health assessment process for the purposes of the care allowance entitlement. Another objection is to determine the quality of life of people receiving the care allowance. A part of the thesis is a questionnaire by which the course of the care allowance entitlement was assessed, the reasons for applying for the care allowance and the manner of the care allowance use are described, and the health status assessment of respondents and quality of their lives were determined. The information obtained from the questionnaires was evaluated and recorded in graphs. It was found that 93.6% of respondents use the care allowance for payments for care services, personal assistance or to pay the rent and services in senior homes, i.e. payments of services related to the security assistance and support to the allowance receiver. The first hypothesis, assuming that the care allowance is mainly used to cover expenses related to the security assistance and support to the allowance receiver, was confirmed. It was also found that, with the exception of respondents living in nursing homes, the respondents´ quality of life did not change when they were drawing the allowance. The second hypothesis, assuming that the care allowance improved the respondents´ quality of life, was not confirmed. The considered replacing the current 36 self-care and self-sufficiency operations with 10 areas of basic needs of life might be a simplification and an increase in effectiveness of the health condition assessment for the purpose of the care allowance admission.

The aim of this thesis is to describe and subsequently analyze the establishment and the development of the European legal regime for greenhouse gas emission allowance trading. Methodology of the thesis is focused on capturing the processes of establishment and development of the emission trading regime as processes of rather dynamic nature, having their causes and consequences, and so is not only an isolated description of each of their respective stages. The dynamics of development is analyzed within each of the basic elements of the emission trading regime, taking due account of the relevant case law of the Court of Justice of the EU. Given the considerable complexity of the subject concerned, and therefore also the need for integration of the analysis into a certain perspective, a brief explanation of the phenomenon of climate change, including its economic implications, as well as of the international legal framework set up to tackle this issue forms a part of this thesis.

The effectiveness of legal regulation of care for the elderly - summary From the projected demographic development, one can conclude that the proportion of the elderly in the society will grow significantly in the future. Advancing age is generally accompanied by the weakening of self-reliance and the need of help from others to take care of oneself. The aim of this work is to capture the latest trends in taking care of the elderly and its legislative anchorage in the laws of the Czech Republic. The fundamental law from which I start is the act no. 108/2006 Sb. on social services. This act brought a large number of changes and new institutions into the department of care (not only for seniors), from which the most important was the introduction of care subsidy. The work is focused mainly theoretically, it is divided into seven chapters and further particular sub-chapters. The first chapter deals with embedding the social services into the social security law system, and also briefly with their historical development. These bases represent essential determinants that affect both the current state of social services, as well as their possible future development. The need for effective regulation of social services for seniors can be seen in the demographic indicators, which confirm the long-term trend towards...

The economic instruments of environmental protection form an important part of environmental policy of each state and play a substantive role in forming of specific policy packages. Reagulation founded in Czech law with regards to the system of environmental fees is an object of this thesis. The thesis is dividend into four chapters. The first chapter brings a general characterization of the environmental policy tools and it defines them in contrast to direct regulation instruments. The second chapter mentions the historical development of economic tools, discribes them and explains their functions. The main third chapter deals with emission fees legislation mainly. However, the system of the fees is assessed according to accomplishing the functions typical to economic tools. At the same time it is evaluated in accordance with the overall effectivity point of view. The fourt chapter focuses on the other economic instruments and it endeavours to evaluate the positive and negative aspects of its actual regulation.

Prague, the capital of the Czech Republic, is specific in many respects. Concerning cultural life, the characteristic features are to be found primarily in the way cultural activities are supported and publically financed. So called "transformation" of Prague theaters suggests that "The Grant System of the City of Prague" is closely linked with the ownership structure of theaters. The particular way the theaters, i.e. providers of the public service, are supported changes the way individual theater are run. The goal of the Master Thesis is to assess financial support of theaters in the City of Prague with respect to different ownership structures and to point out to potential links between the actual support of culture and the current priorities in this area in the City of Prague as well as in the Czech Republic as a whole. The starting point is with the description of the current governance of the Prague's cultural life, its organization and linkages. A particular attention is paid to the comparison of various ownership structures in the sphere of culture and to the Grant System of the City of Prague. A separate chapter is devoted to the overview of requirements and rules for the provision of public financial support with selected theaters. Consequently, the present-day system of governance and support of cultural activities in Prague is evaluated together with selected ownership structures of theaters.

The goal of my thesis "Social services and their availability in Pilsner region" is to monitor and analyze social services in the region, with particular focus on Klatovy region as a frontier area. It is also examined if people who are living in the border area also have an opportunity to get to needed services. The first part deals with the problem of a definition of social policy, the social services are described according to the legal determination. Also there are mentioned the problems of financing of social services and on the other hand positive aspects of community planning. The second part of the thesis is focused on Pilsner region, where the priorities of municipalities with extended powers in the field of social services are presented. In the third part of thesis is described a specific range of social services in Klatovy. People in the border region have the opportunity to get especially to services of social care and consulting services. A wider range of services (for the elderly, the disabled, children and youth and other disadvantaged and vulnerable groups) is available in Klatovy.

The dissertation is devoted to the topic of "public support". In practice, however, it is possible to notice expressions like "state support" or "state aid", which are equivalents for the Czech term "public support". I explore the given concept in the international law, European and Czech legislations. Subsequently, I compare it with the laws of Poland and the Slovak Republic. The crucial part of the doctoral thesis focuses on investment aids aimed at the tool of discounts on income taxes, which is evaluated both from the perspective of legal theory and practice. Finally, I scrutinize the case law of the European and Czech courts, which represent the basis, and there is also a comparison with the historical development of the evaluation criteria for compatibility of state aids. Keywords: state aids, regional aids, investment incentives, tax allowance.

A presente linha de pesquisa objetivou caracterizar a distribuição dos bolos fecais de bovinos depositados em uma pastagem de capim-braquiarão [(Brachiaria brizantha (Hochst ex A. Rich.) Stapf cv. Marandu], sob lotação rotacionada e intensidades de pastejo e verificar as alterações na fertilidade do solo e no acúmulo de foragem. O experimento foi conduzido na Faculdade de Zootecnia e Engenharia de Alimentos - FZEA/USP em pastagem com 25,2 ha, dividida em 80 piquetes de 3150 m². O ciclo de pastejo foi de 35 dias, sendo a ocupação de 7 dias e o período de descanso de 28 dias durante o verão. Os piquetes avaliados eram aqueles utilizados com ofertas de forragem de 5 e 10 % (5 kg de massa de forragem para cada 100 kg de peso animal dia-1). Assim, foram dois tratamentos com quatro blocos (repetições). Em cada piquete avaliado houve a demarcação de três círculos de 12,5 metros de raio. Cada círculo recebeu uma letra (A, B, C) para identificação. Após o período de ocupação de 7 dias houve a contagem dos bolos fecais e o registro do respectivo circulo de ocorrência. Houve a amostragem de fezes para análise da composição em matéria seca, matéria orgânica, matéria mineral, macro e micronutrientes, além da coleta dos dados de peso e da área ocupada pelo bolo fecal. Houve a marcação de áreas em cada piquete, ao lado do bolo fecal, para avaliação de acúmulo de forragem, da fertilidade solo quanto aos nutrientes que retornam ao solo nas profundidades de 0-5, 5-10, 10-15,15-20, 20-25 cm abaixo do bolo fecal. As porcentagens de bolos fecais presentes nas áreas de descanso foram de 33,5 e 18,9% para 5 e 10% OF e de 4,2 e 13,8% para as áreas de rejeição. As áreas cobertas pelos bolos fecais por dia para cada unidade animal nos tratamentos de 5 e 10% OF foram 0,248 e 0,214 m² respectivamente, e que uma unidade animal defeca em média 5,63 e 4,84 vezes ao dia para as OF de 5 e 10%. Os valores de densidade de bolos fecais presentes na pastagem foram de 0,100 e 0,065 bolos fecais por m², nos tratamentos 5 e 10% de OF. Sendo que os valores da porção da pastagem coberta sem e com a sobreposição da pastagem indicando que ao final de um ano a pastagem pode ser coberta de 5,7 a 10,6%. O acúmulo de forragem na pastagem, para os pontos com a presença do bolo fecal, foi da ordem de 685,62 kg de MS/ha e de 242,87kg de MS/ha sem a presença do bolo fecal, portanto, cerca de 2,8 vezes superiores. O número de bolos fecais presentes nas áreas de avaliação é determinado pela taxa de lotação. A sua deposição na área de descanso e de rejeição foi de maneira inversa. Nas ofertas de forragem estudadas durante os anos de 2003-2004, o modelo de distribuição espacial dos bolos fecais foi o agregado e sua contribuição para a fertilidade é concentrada em pequenas áreas. O bolo fecal na oferta de forragem de 5% apresenta maior contato com o solo, portanto teve participação significativa no aumento de pH em superfície, o que contribuiu com a disponibilidade de macro e micronutrientes e com a indisponibilidade de Al. Os macronutrientes primários fósforo e potássio apresentaram-se mais disponíveis no tempo e nas camadas superficiais do solo devido às alterações de pH pela presença do bolo fecal. A área de influência do bolo fecal (fertilidade) teve papel importante para melhorar o acúmulo de forragem na pastagem. No entanto, essa área é concentrada e pontual. / The objective of research was characterize the distribution of bovines dung pats deposited in a palisadegrass pasture [(Brachiaria brizantha (Hochst ex A. Rich.) Stapf cv. Marandu], under rotational stocking and grazing intensities and the influence of dung pats in fertility of soil and the herbage accumulation. The experiment was carried out at Faculdade de Zootecnia e Engenharia de Alimentos - FZEA/USP in a pasture with 25,2 ha, divided in 80 plots with 3150 m². In the grazing cycle of 35 days, 7 days of grazing and 28 days of rest, during the summer. The evaluated plots was the used two levels of herbage allowance 5 and 10% (5 kg of dry matter per 100 kg live weight per day). Them, two treatments with four blocks (repetitions). Each evaluated plots, the ground was located three circles of 12.5 meters of ray. Each circle received a letter (A, B, C) for identification. After 7 days of occupation, dung pats was counting and register in the respective circulate of occurrence. Samples of feces was collected to analysis to determine the dry matter, organic matter, mineral matter, macro and microminerals and data of weight and the area covered by dung pats. Each plots, areas was located the side of the dung pats, to evaluation of the herbage accumulation, and the fertility of soil and nutrients that return in the depths of 0-5; 5-10; 10-15;15-20; 20-25 cm under of the dung pats. The dung pats percentage in resting areas was 33.5 and 18.9% to 5 end 10% HA and the 4.2 and 13.8% to reject areas. Covered areas by animal unit dung pats by day was 0.248 and 0.214 m² to treatments of 5 and 10% HA respectively, a animal unit deposit feces 5.63 and 4.84 times by day to the HA of 5 and 10%. The values of density in the pasture was 0.100 and 0.065 dung pats by m², in the treatments of 5 e 10% of HA. And the portion of pasture covered in one year can be 5.7 to 10.6%. The herbage accumulation in the pasture, in area with the dung pats was 685.62 de DM/ha and the 242.87 kg DM/ha without the dung pats. The number of dung pats presents in areas of evaluation is determinates by stocking rate. Its deposition in resting areas and the reject areas are different. In the herbage allowance studded during the years 2003-2004, the spatial model distribution of dung pats was aggregate, and contribution to the soil fertility is concentrated in small areas. The dung pats in herbage allowance of 5% had more contact with the soil, had participation in the increase of pH in surface, change the available of micro and macronutrients. The primary macronutrients phosphorus and potassium more available in the time and the layer of the soil due the alteration of the pH. The influence area to the dung pats (fertility) had important contribution to the herbage accumulation in the pasture, but this area is concentrated and small.

As pressões impostas pela internacionalização do mercado de capitais favoreceram a decisão do Parlamento da União Européia de impor, por meio do Regulamento nº. 1606/2002, a adoção das normas internacionais de contabilidade na elaboração das demonstrações contábeis consolidadas a partir de 2005 às empresas domiciliadas na União Européia (UE) e listadas em mercados regulamentados. Seguindo o movimento dos mercados internacionais, o Brasil se inicia em uma nova etapa, representada pela busca da convergência das práticas contábeis. Conseqüentemente, uma das primeiras questões que surge durante o processo de transição para um novo conjunto de padrões contábeis corresponde aos impactos que sua introdução pode causar, em virtude de possíveis divergências conceituais existentes em relação às normas anteriormente adotadas. No caso da provisão para devedores duvidosos, essa incerteza se faz ainda mais presente pelo fato de as normas internacionais de contabilidade incorporarem um método de mensuração muito singular, cujo nível de complexidade difere significativamente de métodos de mensuração adotados por países como o Brasil, por exemplo. Nesse sentido, o objetivo do presente trabalho buscou, para uma amostra representativa de bancos europeus listados na Bolsa de Nova Iorque: (i) verificar se existe diferença significativa entre o saldo de provisão para devedores duvidosos calculado em consonância com as IFRS e o calculado segundo as normas locais anteriormente adotadas, e quantificar a magnitude da diferença e (ii) verificar se existe relação significativa entre a quantidade de agências dos bancos e os métodos de avaliação individual e coletivo previstos pelas IFRS para fins de mensuração da perda por imparidade. Inicialmente, foi utilizada a técnica de regressão linear, com as informações do período compreendido pelos exercícios sociais findos entre 2000 e 2006, nos quais a variável dependente corresponde à provisão para devedores duvidosos e as duas variáveis independentes são carteira de crédito e uma variável dummy correspondente à adoção das IFRS. Em seguida, foi aplicado o teste paramétrico de comparação de médias, ANOVA, em que a variável independente se refere à adoção das IFRS e a variável dependente é representada pela relação entre provisão para devedores duvidosos e carteira de crédito. Posteriormente, a fim de verificar a existência de relação entre a quantidade de agência dos bancos e o método de avaliação de provisão, utilizou-se uma matriz de correlações com base nos coeficientes de Spearman, considerando as variáveis provisão individual e provisão coletiva em relação ao total, e carteira de crédito e patrimônio líquido em relação à quantidade de agências. Com base nos resultados da pesquisa, conclui-se que a introdução das IFRS não trouxe impacto significativo ao saldo de provisão para devedores duvidosos dos bancos europeus listados na Bolsa de Nova Iorque. Também se conclui que a quantidade de agências dos bancos não se relaciona com os métodos de mensuração individual e coletivo estabelecidos pela IAS 39, em virtude da diferente aplicação entre as instituições financeiras do conceito de operação de crédito individualmente relevante . / The pressure created by the internationalization of capital markets prompted the European Parliament s decision to enforce, through Regulation nº 1606/2002, the adoption of international accounting standards by companies domiciled in the European Union (EU) and listed in the regulated stock markets, for preparing their consolidated financial statements, effective from 2005. In line with this international market trend, Brazil has commenced a new phase in the pursuit for convergence in accounting practices. As a consequence, one of the first questions arising from the transition process concerns the possible impact caused by the introduction of the new accounting standards, considering the conceptual divergences existing in relation to the previously adopted norms. This uncertainty is heightened, in the case of the allowance for loan losses, by the fact that the international accounting standards incorporate a very specific measurement method, which as a result of its complex nature differs significantly from the measurement methods adopted by countries, such as Brazil, for example. Accordingly, the object of this study sought, based on a representative sample of European banks listed in the New York Stock Exchange: (i) to verify whether there is a significant difference between the balance of the allowance for loan losses calculated pursuant to IFRS and that calculated in accordance with previously adopted accounting standards and to measure the degree of such difference and (ii) to verify whether there is any significant relation between the number of bank branches and the use of the individual and collective evaluation methods established in IFRS for measuring the allowance for loan losses. Initially, the linear regression technique was used, based on information for the financial years between 2000 and 2006, where the dependent variable is the allowance for loan losses and the two independent variables are the credit portfolio and a dummy variable corresponding to the adoption of IFRS. Next, the analysis of variances (ANOVA) test was applied, where the independent variable refers to the adoption of IFRS and the dependent variable is represented by the division of the allowance for loan losses by the credit portfolio. Subsequently, for the purpose of verifying whether the number of bank branches is related to the method used to measure the allowance, a matrix of correlations was used based on the Spearman coefficients, considering as variables the individual allowance and the collective allowance in relation to the total and the credit portfolio and the stockholders equity in relation to the number of branches. Based on the results of this study, it was concluded that the introduction of IFRS did not have a material effect on the balance of the allowance for loan losses of the European banks listed in the New York Stock Exchange. Further, it was also concluded that the number of bank branches is not related to the use of the individual and collective measurement methods, as established by IAS 39, since the concept of individually significant credit operations is applied differently by each financial institution.

As pesquisas com métodos de pastejo têm culminado em divergência de resultados no desempenho de plantas e animais. As diferenças quantitativas e qualitativas entre métodos de pastejo poderiam ser elucidadas se estes fossem comparados, considerando o manejo ideal proposto para cada método. O objetivo do presente trabalho foi comparar métodos de pastejo, manejados com diferentes estratégias. O delineamento experimental utilizado foi em blocos completos e casualizados com 3 tratamentos e 3 repetições. Os tratamentos consistiram em três métodos de pastejo: lotação rotativa, utilizando altura do dossel como critério de manejo (AL); lotação rotativa, utilizando oferta de forragem como critério de manejo (OF); lotação contínua, mantida a 18 cm de altura (CO). O experimento foi realizado em área total de 25,2 hectares, formada com Brachiaria brizantha cv. Marandu localizada na Faculdade de Zootecnia e Engenharia de Alimentos da Universidade de São Paulo, em Pirassununga-SP. O período experimental de 93 dias, compreendido entre 15 de dezembro de 2011 e 15 de março de 2012 foi dividido em 3 períodos de avaliações. As variáveis foram comparadas pelo teste de Tukey a 10% de significância. Foram observadas interações entre tratamentos e períodos de avaliação para a maioria das respostas relacionadas à planta forrageira bem como para desempenho e taxa de lotação. O teor de proteína bruta não foi afetado pelos métodos de pastejo, porém, o teor de fibra em detergente neutro foi maior para o tratamento AL. A produtividade não foi afetada pelos métodos de pastejo. Assim, o método de lotação contínua é o mais atrativo com produtividade semelhante aos demais. / Research comparing grazing methods have resulted in conflicting findings on forage and animal performance. Quantitative and qualitative differences between grazing methods could be elucidated whether the methods are compared considering the ideal management proposed for each method. The objective of this study was to compare grazing methods, managed with different strategies. The experimental design was randomized complete blocks, with three treatments and three replications. Treatments consisted in three grazing methods: rotational stocking using canopy height as a management criteria (AL), rotational stocking using forage allowance as a management criteria (OF), continuous stocking held at 18 cm height (CO).The experiment was conducted in a total area of 25.2 hectares, planted with Brachiaria brizantha cv. Marandu, located at the Faculty of Animal Science and Food Engineering, University of São Paulo, in Pirassununga - SP. The 93 days experimental period, from December 15th of 2011 to March 15th of 2012, was divided into three assessment periods. The variables were compared by the Tukey test at 10% significance. Interaction between treatments and assessment periods were observed in the most of the variables related to forage plant as well as animal performance and stocking rate. Crude protein concentration was not affected by grazing methods, although the neuter detergent fiber was greater to AL treatment. Productivity was not affected by grazing methods. Thus, continuous stocking method is the most attractive, with similar productivity to the others.