The topic of this dissertation is agreement and case assignment, with particular reference to conjoined noun phrases. The initial chapters look at the different possibilities available in such contexts, including agreement with the features of each individual conjunct, agreement with the features of only one conjunct, or agreement with features computed on the basis of those of the individual conjuncts but not necessarily possessed by them. We propose a way of handling all of these patterns with a single formal mechanism, later applying the same intuitions to the assignment (or non-assignment) of case values by a head to its dependents. Attempts are also made to explore in greater depth some of the factors that might influence the choice of alternative agreement configurations, as well as to extend the scope of the model which we elaborate as we go along to non-conjoined environments where variable agreement occurs. Special emphasis is laid throughout on fluctuations in agreement, either because the controller has mismatched attributes or because the syntactic structure and/or the semantic interpretation allow variation. The final conclusion is that a modular approach to grammar is best placed to deal with the empirical facts. The complexities of the data call for bringing together purely morpho-syntactic, declensional information, syntactic hierarchy, order and constituency, coupled with semantics and pragmatics. The successful, appropriately regulated, interaction of these modules is shown to offer a satisfactory explanation which is difficult to obtain by exclusively relying on syntax or semantics alone.

The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...

The thesis deals with the legal institution of assignment of contract from comparative point of view. The core of contract assignment lies in the replacement of a contractual party by a third person during the existence of a contractual relationship. As a new institution in Czech civil law introduced by the Civil Code as of 1. January 2014, the topic has not been sufficiently covered in legal theory and therefore its academic elaboration is highly actual. Before the 1 January 2014, the assignment of contract was not expressly recognised by the Civil Code 1964 or the Commercial Code, however the practice often pointed out the lack of legal regulation and looked for other ways to achieve the replacement of the contractual party. The goal of this thesis is to identify the diversities between the chosen legal regulations and to provide an evaluation of the Czech regulation based on comparison with foreign approaches. Comparison with the Italian civil law concept of cessione del contratto was chosen because of its major influence on other European codifications of contract law including the Civil Code 2012. Other regulations, such as the Civil Code of Netherlands, European Contract Code, Principles of European Contract Law, Draft Common Frame of Reference or UNIDROIT Principles of International...

This work deals with the assignment of grammatical gender of nouns in Italian. Work will try to fully describe the category of grammatical gender in Italian with the comparative excursion to these issues in Czech and establish rules for the attribution of new or borrowed words. The part of this work is also analysis of selected words from the linguistic corpus and examination of validity of the rules of assignment and determination of the developmental trends in field of gender assignment.

Předkládaná diplomová práce se zabývá problematikou transakcí s pohledávkami v daňovém právu a to se zaměřením na postoupení a vklady pohledávek a poskytuje ucelený pohled na danou oblast, jak z pohledu obecné právní úpravy, tak z pohledu finančněprávních norem. Problematika je řešena nejdříve v obecné části, kde jsou vymezeny základní právní normy a pojmy v dané oblasti spojené s pohledávkami. Vzhledem k rekodifikaci soukromého práva účinné počínaje 1. lednem 2014 jsou rovněž analyzovány změny, které přináší nový občanský zákoník a zákon o obchodních korporacích. Rovněž je pojednáno o ekonomických aspektech možných způsobů (forfaiting, faktoring, vklad) financování prostřednictvím pohledávek. V aplikační části diplomové práce jsou analyzovány jednotlivé právní normy daňového práva z pohledu zvoleného tématu s hlavním zaměřením na zákon o daních z příjmů, který obsahuje nejobsáhlejší úpravu a pokrývá velké množství odlišných situací v případě transakcí s pohledávkami (např. speciální režim pro obchodníky s pohledávkami). Vzhledem k otevřenosti české ekonomiky jsou rovněž rozebírány daňové implikace v případě účasti daňových nerezidentů na transakcích s pohledávkami. Ekonomická realita se vyvíjí velmi rychle a daňová legislativa nemusí být vždy schopna reflektovat tyto změny včas, proto je velmi...

In Arabic inna wa-aḫawātu-hā ‘inna and its related sisters’ are traditionally considered as verb-like particles. They are specified as introducing equational sentences and change their constituents’ case to a different pattern from what verbs do. Therefore, they are called nawāsiḫ in Arabic, or words that cause a shift to the accusative case (Ryding 2005). The medieval grammarians’ treatment of inna and its sisters as verb-like particles and of the equational sentence in general is based on the theory of ‘amal, ‘government’ which Sībawayhi has described it in his book Al-kitab. The theory presumes a grammatical operation (‘amal) in which an operator (‘āmil) assigns to a unique operand (ma’mūl) a grammatical function (Carter, 1973, 151). However, in modern linguistics, government is realized as a syntactic relation that imposes case agreement between the syntactic elements in the sentential structure. And this structure has a deep representation and surface representation. The Medieval treatment for the equational sentence introduced by inna is problematic, because it attributes to inna a verbal power to resolve the issue of the case assignment to the equational sentence which lacks an overt syntactic operator. Modern approaches to equational sentence differ totally from the traditional account. Some modern approaches propose a copula for the equational sentence; this copula is either covert or deleted. Other modern approaches propose a tense projection in deep structure that determines an equational sentence’s surface form. Neither sort of approach gives a reasonable explanation for the case assignment pattern, for the general properties of equational sentences, or for the status of inna. In this study, I propose a new approach focusing on the role of semantics in the assignment of case in equational sentences in Arabic. My hypothesis is based on a new interpretation to Sībawayhi’s description of the ‘ibtida’ sentence; according to this new interpretation ibtida’ is not a syntactic operator but rather a semantic one. I also propose that a sentence’s syntactic properties are sensitive to its semantic MODE, a specification of whether it expresses a topic-based proposition; or an event-based proposition. My new hypothesis is intended to apply to all varieties of Arabic including Classical Arabic, and Modern Standard Arabic, as well as the regional dialects of Arabic.

Für eine konsistente Rechtevergabe in betrieblichen Anwendungssystemen ist die Einbeziehung umfassender intra- und interorganisationeller Strukturen unabdingbar. Die Kernproblematik aktueller Ansätze beruht auf der inkonsistenten Zuweisung von Aufgabenträgern bei der Rechtevergabe. Die Problematik fällt speziell bei aufbauorganisatorischen Änderungen, wie der Einstellung, der Versetzung und dem Ausscheiden von Aufgabenträgern in Unternehmen, ins Gewicht. Das Resultat der inkonsistenten Rechtevergabe ist die Verletzung von (Sicherheits-)Richtlinien in den Unternehmen. Der Neuheitswert der Arbeit basiert vorrangig auf der Entwicklung eines aufbauorganisatorischen Metamodells und einer korrespondierenden deklarativen Anfragesprache. Diese Komposition ermöglicht die konsistente Rechtevergabe und damit einhergehend die Einhaltung der (Sicherheits-)Richtlinien in den betrieblichen Anwendungssystemen. Des Weiteren wird der Wartungsaufwand in den betrieblichen Anwendungssystemen bei den erwähnten aufbauorganisatorischen Änderungen reduziert.

L’environnement national et international dans lequel évolue le droit bancaire impose à la banque d’adopter une nouvelle vision de son métier et de ses missions. Lorsque la banque exerce ses activités, des considérations autres que son intérêt privé et la rentabilité de ses affaires doivent désormais être prises en compte. La crise bancaire et financière de l’année 2008 a fortement accéléré les mutations de la matière allant dans ce sens, en faisant peser sur le banquier de nouvelles missions imprégnées de considérations d’ordre moral, social et économique. Ces missions imposent au banquier inéluctablement de renoncer à son attachement aux principes traditionnels du droit bancaire qui ont longtemps guidé son action et constitué, pour lui, les repères généraux dans l’exercice de son métier. À travers un certain nombre d’illustrations, notre thèse tend à mesurer l’impact de ces missions sur les principes traditionnels du droit bancaire. La métamorphose de ces principes se révèle bien avancée. Ainsi, le banquier se trouve dans une position délicate entre ses vieux repères et ses nouvelles missions. La complexité croissante de la matière accentuée par l’inflation des textes et l’absence de vision d’ensemble rendent difficile la recherche de nouveaux principes fondamentaux en la matière. / The national and international environment of the banking law requires the bank to adopt a new vision of its business and its missions. Nowadays, when the bank operates, considerations other than its private interest and the profitability of its business must now be considered. The banking and financial crisis of 2008 has greatly accelerated mutations in this direction, by imposing on the banker new missions related to moral, social and economic. These missions require the banker inevitably to abandon its commitment to the traditional benchmarks in the exercise of his profession. Through a number of illustrations, this thesis tends to measure the impact of these missions on traditional principles of banking law. The metamorphosis of these principles appears well advanced. Thus, the banker is in a delicate position between its old landmarks and its new missions. The increasing complexity of the matte is accented by text material inflation and the lack of overall vision, that makes it difficult to search new fundamental principles.

In an increasingly more globalized world the international competition is fierce. Today, working across borders is a new normality. It calls for greater demand to send employees abroad on international assignments. Therefore, employers need to address implications that come along with this increasing demand. One of the main implications is the issue to retain employers after return from international assignments since many of them tend to resign. Research about this issue has been conducted. However, this research has primarily taken an employer standpoint and thereby employees have been overlooked. This thesis presents both (1) an employee point of view of the repatriation process as well as (2) a more updated and comprehensive take on the entire repatriation process as a three step process beginning already prior departure. The paper concludes that high turnover rate after return remains a major problem among expats. Lastly,a final model is suggested to facilitate the transition and decrease this high turnover rate. By applying this approach on the repatriation process, companies could hopefully benefit in terms of decreased turnover cost as well as more satisfied employees.

The background of the essay as well as the previous research on our subject revealed leisure time teachers collaboration assignment as unclear. This is in agreement with our previous experiences from our operational training (VFU) and workplaces. The purpose of the study was therefore to investigate which assignment in the form of a leadership role, tasks and use of skills that leisure teachers describe to have during the school day. We also examined which factors influenced their work during the school day. We chose to conduct qualitative interviews with six informants. All informants had a basic teacher education for the leisure center. In order to highlight the characteristics of the leisure teacher’s professional identity, the theoretical starting point was social identity theory - which highlights identity creation based on group membership. The result showed that leisure time teachers described their work during the school day in relation to the class teacher’s assignment description. Contributing factors were, for example, valuation of skills, unclear job descriptions and resource shortages, all of which affected their work during the school day. Based on this, we saw in the discussion a connection between our results and the previous research. / Arbetets bakgrund samt den tidigare forskningen kring vårt ämne synliggjorde fritidslärarens samverkansuppdrag som otydligt. Detta överensstämmer med våra tidigare erfarenheter från VFU:er samt arbetsplatser. Syftet med undersökningen var därför att undersöka vilket uppdrag i form av ledarroll, arbetsuppgifter och kompetensanvändning som fritidslärare beskriver att de har under skoldagen. Vi undersökte även vilka faktorer som påverkade deras arbete under skoldagen. Vi valde att genomföra kvalitativa intervjuer med sex stycken informanter. Alla informanter hade en grundlärarutbildning mot fritidshem. Den teoretiska utgångspunkten var social identitetsteori som belyser identitetsskapande utifrån gruppmedlemskap. Detta för att den hjälpte oss att lyfta fram de bitar av fritidslärarens yrkesidentitet som vi ämnade undersöka. Resultatet visade att fritidslärarna beskrev sitt arbete under skoldagen i relation till klasslärarens uppdragsbeskrivning. Bidragande faktorer var exempelvis värdesättning av kompetens, otydliga arbetsbeskrivningar och resursbrist vilka alla påverkade deras arbete under skoldagen. Utifrån det här såg vi i diskussionen samband mellan vårt resultat och den tidigare forskningen.