The thesis deals with the possibilities of optimization in the field of the value added tax in small municipalities. First of all, the main aspects of the value added tax in relation to municipalities are analyzed, both from the perspective of the Czech legislation and the legislation and jurisprudence of the European Union. Then the VAT treatment of public authorities in other Member States and possible future development of this area in the European Union are described. In the third chapter, various possibilities how small municipalities in the Czech Republic may optimize the costs on value added tax are outlined, whilst all the possibilities are explained in concrete practical examples. The last chapter contains a summary of which particular possibilities of optimization are suitable for different kinds of municipalities and the basic rules of application of VAT in municipalities are presented in a simplified schematic form.

Nowadays, more and more major emergencies of natural or anthropogenic origin are occurring, which often become crisis situations. Crisis management is set up to deal with these events and has the task of providing comprehensive preparation for their management. In recent years, crisis management authorities have been using non-governmental non-profit organizations to work together to contribute to crisis management, particularly in the provision of humanitarian assistance to the affected population. The diploma thesis focuses on crisis management authorities of territorial self-governing units and on non-governmental non-profit organizations, which are part of the South Bohemian Region Panel, which is a free association of participants and is established for the purpose of their coordination in providing forces, resources and activities to the South Bohemian Region in dealing with major emergencies and crisis situations. The aim of the thesis is to analyse the possibilities of cooperation between crisis management authorities and non-governmental non-profit organizations operating in the South Bohemian Region in deploying the forces and resources needed to deal with emergencies and crisis situations and cooperation of the above mentioned entities during the floods in 2013. In order to achieve the determined objective and obtain objective results, quantitative research was applied, using a questionnaire survey. It was applied to crisis management personnel of the municipality with extended powers within the South Bohemian Region. Furthermore, a qualitative research was conducted in the form of a controlled interview with representatives of non-governmental non-profit organizations who are members of the Panel of the South Bohemian Region. The information obtained from the non-profit organizations and the evaluation of the questionnaire survey from the crisis management personnel show that the research questions are answered positively, i.e. the cooperation between the above-mentioned entities worked without major problems in 2013. The crisis management authorities used assistance from non-governmental non-profit organizations to a greater extent in monitoring the situation, material assistance and manual assistance, to a lesser extent financial and psychosocial assistance. Thanks to the experience gained by the above-mentioned entities during the floods in 2013, but especially during previous major emergencies or crisis situations, there is a constant development in the area of cooperation between them. In order to improve mutual cooperation, there are training sessions, meetings and exercises organized by the South Bohemian Region, integrated rescue system units, non-profit organizations as well as crisis management personnel of the municipality with extended powers. The results of the analysis of the thesis can serve as a basis for increasing the efficiency and improving the cooperation in deploying forces and resources by crisis management authorities and non-governmental non-profit organizations, as well as study material.

Syftet med denna studie var att sprida ljus över det svenska bemötandet av den så kallade ‘hederskulturen’. Studien gör detta genom att undersöka svenska myndigheter och svenska ideella verksamheter, med ett distinkt fokus på kvinnan, och tvångsäktenskap som en del av den tidigare nämnda hederskulturen. Tidigare forskning har visat att den svenska kulturen och hederskulturen är varandras motsatser. Forskningen har också påvisat komplexiteten av att existera inom hederskulturen, speciellt i Sverige, och hur detta kan påverka den enskilda individen (i detta fall kvinnan) på olika sätt. Vad tidigare forskning inte har visat är på vilket sätt Sverige hanterar den problematiska hederskulturen och denna studie ämnade då att fylla den kunskapsluckan. För att undersöka hur myndigheter och ideella verksamheter bemöter hederskulturen ställdes följande forskningsfrågor; hur ser svenska myndigheter och ideella organisationer på den svenska hedersutsatta kvinnan när det gäller tvångsäktenskap? Vad är kvinnans ställning inom den svenska kulturen och vad är hennes ställning inom hederskulturen? Hur sker det praktiska bemötandet av hederskulturen? För att besvara forskningsfrågorna genomfördes sex semistrukturerade intervjuer baserade på ett målinriktat urval. Genom att använda den ‘mångkulturella triaden’ och ‘individ- och gruppcentrerat tankesätt’ som ett teoretiskt ramverk visade det sig att den individuella kvinnan är en del av två kollektiv; hederskulturen och den svenska kulturen, som i sin tur kan leda till en inre och yttre konflikt. Därtill visade det sig att även fast Sverige är ett individualistiskt land, så arbetar myndigheter ibland med ett gruppcentrerat tankesätt. Resultatet visade att bemötandet av hederskulturen skiljer sig från ideell organisation till organisation, men även mellan de ideella verksamheterna och myndigheter och drar slutsatsen att ett holistiskt och systematiskt bemötande är nödvändigt. / The purpose of this qualitative study was to highlight the Swedish treatment of the so-called ‘honour culture’. It does so by examining Swedish authorities and Swedish non-profit organisa­tions, with a distinct focus on the woman and on forced marriage as part of said honour culture. Previous research has shown that Swedish culture and honour culture are opposites. It has also shown that the complexity of existing within the honour culture, especially in Sweden, and how it can affect the individual woman in different ways. It has however not shown the distinct way Sweden deals with the problematic honour culture itself. To investigate how authorities and non-profit organisations deal with honour culture the following research questions were asked; how does Swedish authorities and non-profit organisations view the Swedish woman, affected by honour culture, in regards of forced marriage? What are the women’s standing within honour culture and what is their standing within the Swedish culture? How does Swedish authorities and non-profit organisations deal with honour culture? To answer the research questions six semi structured interviews were performed based on a strategic selection process. Using ‘the multicultural triad’ and ‘individual and group-centred mindset’ as theoretical framework it is shown that the individual woman in this case is a part of two collectives; the honour culture and the Swedish culture which can result in conflict. It is further shown that though Sweden is an individualistic country its governmental treatment is sometimes group centred. The results show that the treatment of honour culture differ from organisation to organisation, but also between organisations and authorities and concludes that a holistic and systematic treatment is needed.

Dans les Constitutions française, italienne et espagnole, les mentions expresses relatives au droit des assemblées régionales sont rares, mais elles sont déterminantes. L’autonomie régionale a, en effet, pour composante organique l’existence d’une assemblée, dotée d’une nature représentative et d’un caractère délibérant, que l’État soit de forme décentralisée ou régionale. Or, la reconnaissance constitutionnelle d’un organe délibérant propre à chaque région conditionne nécessairement sa nature ainsi que les règles relatives à son organisation et à son fonctionnement. L’étude comparée du droit des assemblées régionales à travers le prisme du droit constitutionnel révèle que l’action des auteurs de ce droit est encadrée par la Constitution. Quelle que soit la valeur des normes qui les consacrent, différents principes issus du droit parlementaire s’imposent ainsi comme des garanties des exigences constitutionnelles en la matière et permettent d’assurer l’autonomie statutaire et fonctionnelle de l’organe. Il existe, dès lors, un degré minimum d’harmonisation du droit des assemblées régionales et parlementaires, qui découle des prescriptions constitutionnelles. Pour autant, ces deux types d’assemblées ne peuvent être confondus dans un État unitaire, ce qui implique que cette transposition ne vise pas les principes liés à leur nature propre. Il existe donc également un degré maximum d’harmonisation qui ne peut pas être dépassé. Par ailleurs, le droit des assemblées régionales peut s’éloigner du droit parlementaire et prendre une forme innovante, pour mieux garantir les fonctions de ces assemblées en prenant en compte leurs spécificités. Donner les moyens aux assemblées régionales d’exercer leurs fonctions, que ce soit en leur appliquant des règles issues du droit parlementaire ou en créant des règles propres à cet échelon, c’est garantir l’autonomie de la région, telle qu’elle est définie par la Constitution. / Within the French, Italian and Spanish Constitutions, the direct references to laws regulating regional assemblies are rare, yet determining. Regional autonomy in any of the three countries entails the existence of an assembly, having a representative nature and a deliberative character, regardless of whether the national state of the given country exists in a decentralized or regional form. The nature and internal rules of the regional assemblies are conditioned by the extent to which they are recognized in the constitutions of their respective countries. This comparative study examines the laws governing the regional assemblies, through the prism of constitutional law, and shows that their normative sources are structured by the Constitutions. Different principles of parliamentary law protect the assemblies' structural and functional autonomy, and serve as guarantees for the constitutional exigencies they are submitted to, no matter the value of the normative sources. The constitutions prescribe the minimum threshold for the level of harmonization between parliamentary and regional assembly laws. Yet, a regional assembly cannot be equated with the parliament of a unitary state, and as a consequence, the transposition of laws does not target the inherent principles of each assembly’s particular nature. Hence, there is also a maximum threshold of harmonization that cannot be exceeded. Further, regional assembly law may deviate from parliamentary law and take an innovative form in order to secure the assemblies' functions through the accommodation of their specificities.To give regional assemblies the means to exercise their functions, either through the application of rules governed by parliamentary law or by the creation of particular rules at the regional level, is to guarantee the regions' autonomy as defined by the Constitutions.

The diploma thesis deals with e-shops and their websites. The aim of this thesis is to evaluate the selected e-shops and their websites, activities of supervisory authorities in this area and creating suggestions for an improvement. The theoretical part explains basic terms connected to e-shops, history, legislation and supervisory authorities related to this area. In the practical part is conducted controlled in-depth interview with the employee of the Czech Trade Inspection. Moreover a questionnaire survey was carried out in order to examine the consumer's experiences with e-shops and their legal awareness. The thesis also contains evaluation of the selected e-shops and their websites and case study containing purchase from one selected e-shop. Based on the obtained information are suggested recommendation for the improvement.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-06-08T13:43:05Z No. of bitstreams: 1 Augusto Rieger Lucchese.pdf: 435503 bytes, checksum: 253cb27d122e6cc8bb8cf56b2d9127c1 (MD5) / Made available in DSpace on 2015-06-08T13:43:05Z (GMT). No. of bitstreams: 1 Augusto Rieger Lucchese.pdf: 435503 bytes, checksum: 253cb27d122e6cc8bb8cf56b2d9127c1 (MD5) Previous issue date: 2015-02-23 / Nenhuma / Esta dissertação tem como tema a gestão de custos ambientais, e o seu objetivo é analisar os procedimentos utilizados na gestão de custos ambientais em entidades hospitalares da região noroeste do Rio Grande do Sul (RS). Quanto aos procedimentos metodológicos este estudo caracteriza-se como: (I) pesquisa aplicada; (II) qualitativa; (III) descritiva; apoiada na metodologia de estudo de caso múltiplo. Como técnica de coleta de dados, foram utilizadas bibliografias e publicações nacionais e internacionais, entrevistas por meio de roteiros semiestruturados aplicados aos responsáveis pelas instituições, análise documental e observações in-loco. A amostra pesquisada é constituída por quatro entidades hospitalares estabelecidas na região noroeste do RS. Os resultados apontaram que os hospitais elaboram ações que visam à proteção e preservação do meio ambiente, mas que a demonstração de informações referentes a essas ações ainda não esta bem difundida entre elas, não ocorrendo uma gestão especificamente dos custos de suas ações ambientais. Haja vista que muitos custos relacionados às questões ambientais são contabilizados juntamente com os demais custos processados, assim, prejudicando uma melhor identificação do quanto é gasto com determinadas ações ambientais. Portanto, conclui-se que essas entidades não estão preparadas para uma gestão de custos de natureza ambiental. / This dissertation has as its theme the management of environmental costs, and aims to analyze the procedures used in the management of environmental costs in hospital entities in the northwest region of Rio Grande do Sul (RS). In the methodological procedures of this study is characterized by: (I) applied research; (II) Qualitative; Specification (III); supported in the methodology of multiple case study. As data collection technique, bibliographies and national and international publications were used, through semi-structured scripts applied to the institutions responsible, document analysis and interviews in situ observations. The study sample consists of four hospital organizations located in the northwest of the state. The results showed that hospitals work out actions aimed at the protection and preservation of the environment, but show information related to these actions is not yet widespread among them, not happening a specifically managing the costs of their environmental actions. Given that many of the costs associated with environmental issues will be logged along with other costs thereby hurting processed better identify how much is spent on certain environmental actions. Therefore, it is concluded that these entities are not prepared for environmental management costs.

Made available in DSpace on 2016-04-27T19:30:58Z (GMT). No. of bitstreams: 1 Mateus Fernandes de Oliveira Almeida.pdf: 2009800 bytes, checksum: b1890a20181b41a412a060d2d6142a9f (MD5) Previous issue date: 2014-08-15 / Fundação de Amparo a Pesquisa do Estado de São Paulo / This work aims to investigate the relations that public authorities established with mutual aid and charitable societies in Brazil's Second Reign, during the effectiveness of Law no. 1,083 of August 22, 1860, revoked by Law no. 3,150 of November 4, 1882. Its legal provisions showed the attempt by the Imperial Government to establish procedures to determine the organization of civil and commercial associations in the Empire. In order to start their operations or to amend their statutes, the societies invariably had to send a request for consultation to the Business Section of the Empire's State Council. This study privileges the empirical approach by describing and analyzing opinions of State Councilors, statutes, minutes and other documents that gave voice to historical subjects when their collective representations began to pluralize the public space in the city of Rio de Janeiro, seat of the Court, forming networks of solidarity from collectively shared experiences. At that time, mutualism and charity became practices peculiar to the associative culture of various workers residing in Rio de Janeiro, whether rich or poor, Brazilians or foreigners, freemen or freedmen, black or white, male or female. They gathered in the defense of their interests, in order to ensure protection against insecurity and social risks to which they were subjected, acting, therefore, in the sphere of "public utility" and "public interest". All these aspects highlight the positioning of this Thesis in the sphere of History of Political Culture, a context in which the knowledge developed about sociabilities is in effervescent reconstitution. Their relations with the public authorities and their role in pluralizing the public space, in the collective strategies of social protection, in horizontal solidarities and moralities established collaborate in forming an approach that, far from be innovative in theme, brings its contribution to the history of civil associations in the second half of the 19th century and its importance in the formation of a civic culture in the seat of the Court during Brazil's Second Reign / Este Trabalho destina-se a investigar as relações estabelecidas entre o poder público e as sociedades de socorros mútuos e beneficentes na Corte do Segundo Reinado, durante a vigência da Lei nº 1.083, de 22 de agosto de 1860, revogada em 4 de novembro de 1882, pela Lei nº 3.150. Suas disposições legais evidenciavam a tentativa do governo imperial de estabelecer procedimentos para condicionar a organização das associações civis e mercantis no Império. As sociedades, invariavelmente, tinham de enviar um pedido de consulta à Seção dos Negócios do Império do Conselho de Estado para pôr-se em funcionamento ou na ocasião de qualquer reforma em seus estatutos. O estudo privilegia a abordagem empírica, mediante a descrição e análise dos pareceres dos conselheiros de Estado, dos estatutos, atas e demais documentos que davam voz aos sujeitos históricos no momento em que suas representações coletivas começavam a pluralizar o espaço público carioca, constituindo redes de solidariedade a partir de experiências compartilhadas comunitariamente. O mutualismo e a beneficência tornaram-se então práticas peculiares à cultura associativa de diversos trabalhadores residentes na Corte, fossem eles ricos ou pobres, brasileiros ou estrangeiros, livres ou libertos, pretos ou brancos, homens ou mulheres. Detinham-se na defesa de seus interesses, no intento de garantir a proteção contra a insegurança e os riscos sociais a que estavam sujeitos, agindo, portanto, na esfera da utilidade púbica e do público interesse . Todos esses aspectos ressaltam a localização da Tese no âmbito da História da Cultura Política, num contexto em que o conhecimento desenvolvido sobre as sociabilidades encontra-se em efervescente reconstituição. Suas relações com o poder público e seu papel na pluralização do espaço público, nas estratégias coletivas de proteção social, nas solidariedades horizontais e moralidades constituídas concorrem para um enfoque que, longe de inovar na temática, deixa sua parcela de contribuição no campo da história do associativismo civil na segunda metade do século XIX e sua importância na constituição de uma cultura cívica na Corte do Segundo Reinado

À partir de sources inédites et exceptionnelles, à savoir les dossiers de procédure de plus de quatre cents affaires jugées aux Assises par le président Vincent de Caraffa (fonds privé conservé aux Archives de Bastia), nous proposons d’étudier la criminalité corse au second XIXe siècle, dans l’interaction des pratiques et de leur appréciation. La réalité insulaire fait état d’un impressionnant niveau de criminalité et montre que les violences reposent souvent (mais pas systématiquement) sur l’honneur. Les contemporains ne sont pas indifférents face à l’ampleur excessive et à la nature particulière des homicides, qu’il s’agisse des vendettas ou du banditisme, en Corse. Leurs discours, ceux des autorités comme ceux des simples citoyens, ceux des continentaux comme ceux des insulaires, sont loin d’être uniformes, mais tous concourent à la construction d’un « cas corse » à la fin du XIXe siècle. Or, l’idée d’une singularité absolue des pratiques criminelles du département peut pourtant être fortement relativisée, au regard de l’existence d’autres espaces violents et d’autres sociétés à honneur en France et en Méditerranée. S’il n’est donc pas véritablement attesté par les faits, le « cas corse » n’en existe pas moins, puisqu’il est présent dans les imaginaires du temps. / Using hitherto unseen and exceptional sources, namely the files from procedures of more than four hundred cases that were judged in a criminal Court by Judge Vincent de Caraffa (private collection in Bastia archives), we shall endeavour to study Corsican criminality in the second 19th century, in the interplay of its practices and their perception. The island reality demonstrates an impressive crime rate and shows that violence often – but not consistently – lies on honour. Corsican and French people in the 19th century could not be indifferent to the excessive scope and the particular nature of homicides – such as vendettas and banditry – in Corsica. Their speeches, those of the authorities as those of ordinary citizens, continentals or islanders, are far from being identical but they all contribute to the construction of a « Corsican case » at the end of the 19th century. Yet, the idea of an absolute singularity of criminal practices in Corsica may strongly be qualified as regards the existence of other more violent areas and other honor societies in France and in the Mediteranean Basin. If it is not truly proved by facts, the « Corsican case » nonetheless remains true, since it has been present in collective minds for a long time.

<p>A mapping process is ongoing in Sweden concerning a phenomenon known as ”honour related violence”. The explanations of “honour related violence” often focus on culture and ethnicity, thus establishing differences between the majority society and offenders and victims. Given that some scholars critique mapping for focusing on predetermined objects, my aim is to study discursive conditions for abused girls, who are constructed as being from within ethnic minorities, in relation to their contact with the Swedish welfare system. The data consists of documents from the Swedish police authority and social services; as well as interviews with abused girls who have been in contact with the Swedish welfare system. I found that public authorities distance themselves from accusations of racism and partiality by using an individualistic repertoire where not only and not all “immigrants” are said to be involved in the problem. Despite this, causes of the problem are only discussed in terms of culture-clashes and lack of integration. Subjectivity is attributed to both offender and victim and the victim is constructed as someone without ability to speak for herself. The girls talk of victimhood as lack of agency but they also give accounts of themselves through emphasis on their subjective experiences. Thereby they question the public authorities’ ability to understand their situation. Through subjectivity it is possible for the girls to both talk as victims and claim a voice of their own.</p>

A mapping process is ongoing in Sweden concerning a phenomenon known as ”honour related violence”. The explanations of “honour related violence” often focus on culture and ethnicity, thus establishing differences between the majority society and offenders and victims. Given that some scholars critique mapping for focusing on predetermined objects, my aim is to study discursive conditions for abused girls, who are constructed as being from within ethnic minorities, in relation to their contact with the Swedish welfare system. The data consists of documents from the Swedish police authority and social services; as well as interviews with abused girls who have been in contact with the Swedish welfare system. I found that public authorities distance themselves from accusations of racism and partiality by using an individualistic repertoire where not only and not all “immigrants” are said to be involved in the problem. Despite this, causes of the problem are only discussed in terms of culture-clashes and lack of integration. Subjectivity is attributed to both offender and victim and the victim is constructed as someone without ability to speak for herself. The girls talk of victimhood as lack of agency but they also give accounts of themselves through emphasis on their subjective experiences. Thereby they question the public authorities’ ability to understand their situation. Through subjectivity it is possible for the girls to both talk as victims and claim a voice of their own.