This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.

Allt hårdare lagkrav gör att det är svårt att energieffektivisera befintliga byggnader utan att förändra deras utseende. Syftet med examensarbetet är att utreda hur stor energieffektivisering, för tre befintliga småhus uppförda under 1900-talet, som är möjlig att uppnå genom förbättring av byggnadernas klimatskal, det vill säga tak, väggar, golv, fönster och dörrar, utan att förvanska byggnadernas utseende och samtidigt bevara deras kulturhistoriska värden. Arbetet bestod av en förstudie där tre byggnader identifierades, ett undersökningsskede där information om byggnaderna togs fram och ett slutsatsskede där energibesparande åtgärdsförslag togs fram och utvärderades. Byggnader som var goda representanter för sin tid och stil söktes. Byggnader från 1910-talet, 1930-talet och 1970-talet, lokaliserades. Sedan gjordes det fallstudier med intervjuer och inventeringar. För att utreda byggnadens klimatskal utfördes u-värdesberäkningar och energiberäkningar av befintliga byggander och byggnader baserade på föreslagna åtgärdsförslag. Ingen av byggnaderna nådde efter föreslagna åtgärder ner till passivhuskravet 59 kWh/år/m2 Atemp eller BBR-kravet 110 kWh/år/m2 Atemp för en byggnads specifika energianvändning. Den största möjliga energieffektivisering för de tre byggnaderna uppförda under 1900-talet, som är möjlig att uppnå utan att förvanska byggnadernas utseende och samtidigt bevara deras kulturhistoriska värden är 13,0 kWh/år/m2 Atemp, 49,7 kWh/år/m2 Atemp respektive 64,8 kWh/år/m2 Atemp. Slutsatser från arbetet är att byggnader från 1910-tal kan åtgärdas genom att isolera fönstren, sätta dit en extra dörr på insidan av ytterdörren samt tilläggsisolera snedtaket. Byggnader från 1930-tal kan åtgärdas genom att isolera fönstren med en isolerruta på insidan av fönstret och dörrarna med en extra dörr på insidan av ytterdörren. Byggnader från 1970-tal kan åtgärda fönstren genom att byta ut dem till energifönster, ingen åtgärd för golvet men fasaden isoleras utvändigt med vakuumisolering. Byggnaden från 1970-talet klarade sig bäst i jämförelsen eftersom den var i autentiskt skick från början vilket gjorde att förbättringen blev större än för till exempel byggnaden från 1910-talet som redan var ombyggd innan åtgärder föreslogs. / Increasingly stringent legal requirements make it difficult to energy efficiency in existing buildings without changing their appearance. The purpose of the study is to investigate how much energy, for three existing single-family homes built in the 1900s, which is achievable by improving the building envelope, ie, ceilings, walls, floors, windows and doors, without distorting the building's appearance and while maintaining their cultural values. The work consisted of a pilot study where three buildings were identified, a research stage where information about the buildings were developed and an inference stage where energy saving measures proposed were developed and evaluated. Buildings that were good representatives of their time and style sought. Buildings from the 1910s, 1930s and 1970s, was located. Since it was done case studies, interviews and surveys. To investigate the building envelope was conducted U-value calculations and energy calculations of the existing building commitment and buildings based on the proposed policy proposals. None of the buildings reached after the proposed action down to the passive house requirement 59 kWh/year/m2 Atemp or BBR requirement 110 kWh/year/m2 Atemp for a building-specific energy consumption. The maximum possible energy efficiency for the three buildings erected during the 1900s, which is achievable without corrupting the buildings' appearance while preserving their cultural values is 13.0 kWh/year/m2 Atemp, 49.7 kWh/year/m2 Atemp respectively 64.8 kWh/year/m2 Atemp. Conclusions of the work is that buildings from the 1910's can be addressed by isolating the windows, put one extra door on the inside of the front door and additional insulation in sloping roof. Buildings from the 1930s can be addressed by isolating windows with insulating glass on the inside of the windows and doors with an extra door on the inside of the front door. Buildings from the 1970s can fix the windows by changing them into energy windows, no action on the floor but the facade insulated externally with vacuum insulation. The building from the 1970s fared best in the comparison because it was the authentic condition from the beginning, which meant that the improvement was greater than for example the building from the 1910s that was already rebuilt before action was proposed.

Dissertation analyzes the influence of organizational culture in company value. The theoretical part mapped existing knowledge about the organizational culture and its impact on company performance, and expanded model of organizational culture of E. Schein by delay factor. The practical part of the dissertation consists of research conducted on 59 companies operating in the Czech Republic in industry, services and construction. For this purpose, the following questionnaires were used: a profile questionnaire assumptions efficiency DOCS, typological questionnaire concept of success OCAI, typological questionnaire state organizational culture - profiled company orientation questionnaire, a questionnaire characteristics of a learning organization. Based on the research investigation it was found that if the company has a strong organizational culture, the content of which is consistent with the content of organizational strategy, the organizational culture has on value creation positive impact, especially on return on equity, among which was the organization culture found a statistically significant correlation. The basis of prosperity of any organization is yet close link between strategy and performance of an organization and can therefore be concluded that organizational culture affects value creation through corporate strategy.

Employing Cornish Cultures for Community Resilience. Can cultural distinctiveness be used to strengthen community bonds, boost morale and equip and motivate people socially and economically? Using the witness of people in Cornwall and comparative experiences, this discussion combines a review of how cultures are commodified and portrayed with reflections on well-being and ‘emotional prosperity’. Cornwall is a relatively poor European region with a cultural identity that inspires an established ethno-cultural movement and is the symbolic basis of community awareness and aspiration, as well as the subject of contested identities and representations. At the heart of this is an array of cultures that is identified as Cornish, including a distinct post-industrial inheritance, the Cornish Language and Celtic Revivalism. Cultural difference has long been a resource for cultural industries and tourism and discussion of using culture for regeneration has accordingly concentrated almost exclusively on these sectors but an emergent ‘regional distinctiveness agenda’ is beginning to present Cornish cultures as an asset for use in branding and marketing other sectors. All of these uses ultimately involve commodification but culture potentially has a far wider role to play in fostering economic, social, cultural and environmental resilience. This research therefore uses multidisciplinary approaches to broaden the discussion to include culture’s primary emotional and social uses. It explores the possibility that enhancing these uses could help to tackle economic and social disadvantage and to build more cohesive communities. The discussion centres on four linked themes: multiple forms of capital; discourse, narrative and myth; human need, emotion and well-being; representation and intervention. Cultural, social, symbolic and human capital are related to collective status and well-being through consideration of cultural practices, repertoires and knowledge. These are explored with discussion of accompanying representations and discourses and their social, emotional and economic implications so as to allow tentative suggestions for intervention in policy and representation. A key conclusion is that culture may be used proactively to increase ‘emotional capital’.

[Support Institutions:] Department of Administration of Health, University of Montreal, Canada Public Health School of Fudan University, Shanghai, China / Afin de développer un instrument de la version chinoise d`OMS outil d'auto-évaluation de la promotion de la santé dans l'hôpital(OMSOAEPSH), un processus complexe de traduction socio-culturelle a été nécessaire. De plus, de tester la fiabilité et la validité, un enquête a été menée à la fois en Chine et au Canada (Montréal), cette recherche a été le premier fois d`adopter un contre-culture de l`approche complétée qui comprend : cet origine outil en anglais d`OMSOAEPSH proposé par l’OMS a été traduit et adapté en Chinois; la traduction de l’édition source de l’OMSAÉPSH en chinois, puis sa retraduction en anglais par une autre personne afin de tester la pertinence de la ` traduction culturelle`, ensuite trois professionnels de la santé qui connaissent bien l’anglais ont commenté la qualité de la traduction. Une méthode d’échantillonnage non aléatoire a été utilisée. Huit professionnels chinois qui travaillent au sein d’organisations de santé à Montréal ont d’abord été interviewés pour finaliser une épreuve pilote. Ensuite, une enquête formelle a été effectuée dans 3 capitales provinciales en Chine (Shanghai, Kunming et Hefei) au cours de l’été 2008. Au total, quarante gestionnaires issus de vingt-deux hôpitaux de ces trois villes ont participé à la recherche. Deuxièmement, pour fournir un première description de la situation actuelle de la chine de la promotion de la santé en utilisant cette outil chinoise, ces trois villes ont les différents niveaux de développement économique et de culture différente mais ils sont tous profondément influencé par la médecine traditionnelle chinoise. Le modèle de gestion des hôpitaux chinois, l’influence et le rôle de la Médecine Traditionnelle Chinoise (MTC) pour développer la promotion de la santé en Chine ont fait l’objet d’une discussion approfondie dans cette thèse. Tous les répondants ont été volontaires pour participer à la première enquête et la reprise de l`enquête après trois – sept jours. La fiabilité des analyses de cohérence interne par Alpha de Cronbach, inter-évaluateurs fiabilité par analyses de corrélation, Test-retest fiabilité par Paire Sample T-test, la validité des essais par le biais de l`analyse factorielle et Pearson Bivariate Correlations analyse. NPAR test a été utilisé d`analyser la promotion de la santé entre les différentes villes et de comparer leurs différents niveaux entre les différent hôpitaux de grade. Résultats : Seul un item sur quarante (le mot <contenter>) a été jugé unanimement comme ayant un sens différent par rapport à la version originale. Le coefficient alpha de Cronbach’s était 0.938 pour l'ensemble des items et de 0.896 pour l`ensemble des domaines. Cette total de Cronbach Appha de l` coefficient pourrait être affecté par le nombre d`indicateurs. L'alpha de Cronbach’s de la norme 1 à norme 5 était : 0.79, 0.82, 0.81, 0.79 et 0.76. L’analyse du modèle ‘Split-half’ de 0.1 à 1, indiquant qu'il n'y avait aucune différence significative entre les valeurs de l'essai initial et l'essai de répétition de chaque article (pré et post test). Ceci montre que l'outil (version chinoise) est fiable. L’analyse factorielle confirme la validité d`OMSOAEPSH chinoise en général, mais sa validité a besoin de nouvelles recherches théoriques et empiriques. Les données qualitatives montrent que tous les participants pensent que cet outil d'auto-évaluation est avantageux en théorie mais, en pratique, seulement 17 des 35 répondants [chefs d’hôpitaux] entendent utiliser cet instrument dans leur milieu de travail, 15 des 35 gestionnaires d'hôpital l'ont refusé, et 3 employés ne sont pas sûr de l'utiliser. Le score moyen de promotion de la santé, du plus élevé au moins élevé était: norme 5 : 28.95 (72.4% du score plein), norme 4 : 35.7 (71.4%) ; norme 3 : 21.34 (71.1%) ; norme 2 : 28.85 (68.1%) ; norme 1 : 28.17 (62.6%). Le score mayen d`évaluation pour les différents hôpitaux de Grade III à Grade I était154.19 + 7.34 (n=21), 158.67 + 10.7 (n=9), 144.82 + 14.54 (n=11). Le résultat d’analyse de variance a montré qu'il n'y avait aucune différence significative entre les valeurs de différents Grades hôpitaux. Cette thèse a souligné les valeurs caractéristiques du système de soins chinois, notamment que la prévention de la maladie est primauté, le service centré sur le patient- sens. La MTC, combinée avec la médecine occidentale, ainsi que le rôle de l'hôpital, doivent permettre la promotion de la santé dans les communautés environnantes ; ce sont les stratégies pour développer la promotion de la santé, même si la Chine présente un certain nombre de conditions difficiles à ce développement. Cette recherche crée une base pour de futures recherches sur une promotion de la santé efficace dans les hôpitaux chinois. / The first purpose of this research is to develop a Chinese version (WHO self-assessment tool for Health Promotion in Hospital(WHOSATHPH), and test its reliability and validity through a pilot test in Canada (Montréal) and spot field investigation in China, this research was the first time to adopt completely cross-culture approach which includes:translated the source English edition tool into Chinese, then back translated it into English. 8 Chinese health professionals who have worked both in China and Montreal were investigated to complete the pilot test. Then 3 health professionals whose work language is English (1 Native American, 1 evaluation professor, the author of WHOSATHPH) commented the back-translation quality. The spot field investigation was performed in three Chinese capital cities, Shanghai, Hefei and Kunming from 5 June to 30 August 2008. Non-probability sample was used to survey 40 hospital leaders who are from 22 China hospitals, and 3 health management researchers (include 1 government officer). The second purpose of this research is to provide a primary description of China current HPH development by using this Chinese version WHOSATHPH, and to discuss China current hospital service evaluating principle and management model, and analysis the value and culture of TCM and its role and influence to China HPH development. Three capital cities(Shanghai, Kunming, and Hefei) which stand for different economic development level and different culture context feature but all deep influenced by TCM were investigated. 22 hospitals and 35 hospital leaders were given interview while they answered the questionnaire. All the respondents were vonluntary to take part in the first survey and the repeat survey after 3-7 days if they would like to. Reliability analysis include internal consistency(Cronbach Alpha),inter-rater relibility(Correlation analysis),Test-retest reliability( Paire-Sample T-test), Validity Test through factor analysis and Pearson Bivariate Correlations analysis. NPAR test was used to analyize the different cities and different grade hospitals comparison. Result: Only 1 word <satisfy>) was marked different meaning comparing with the back translation English version with original version by all of them. Reliability measures utilized Cronbach's Alpha, the general coefficient of the Chinese version WHOSATHPH was 0.938, Cronbach's alpha for the domains was 0.896. The Cronbach`s alpha for v five standards from one to five were: 0.793, 0.819, 0.807, 0.785, 0.755. 8 groups data were used for Inner-raters analysis, result shows that Shanghai respondents had comment consistency but Hefei and Kunming respondents didn't show inner raters assessed consistency. Pair T-Test for 40 items between pre and post test, the signification p was from 0.1-1 which indicates not statistic significant difference. Factor analysis shows this tool has the general theory construct validity, but the domain construct validity has not show the contruct validity. The results showed that Chinese version WHOSATHPH has high internal consistency but the high Cronbach`s Alpha might concern to the number of items. All the respondents thought WHOSATHPH was valuable in theory research, 15 respondents refused to use this instrument in their work, only 17 respondents accepted it, 3 respondents were not sure to use. The rejective reasons were: no government finance budget support, no demand from the government, difficult to follow. The acceptive reasons were: help to improve the work quality, help to guide HPH development. This research result shows that the Chinese version has reliability and general construct validity, but its validity needs the further conceptual and empirical research to prove. ① For five standards from the highest to lowest: standard5 (continuity and cooperation) 28.95(72.4% of full score), standard4 (healthy workplace) 35.71(71.4%), standard3 (patient information and prevention) 21.34 (71.1%), standard2 (patients assessment) 23.85 (68.1%), standard1 (management and policy) 28.17(only 62.6% of full score). These results show China hospitals has better HPH development level, their means are all over 60% of full score,②The mean of the total score for different grade hospital were: Grade III (n=21)154.19 + 7.34, Grade II(n=9) 158.67 + 10.7, Grade I (n=11) 144.82 + 14.54. Variance analysis result shows that there was no statistic significant difference between different grade hospitals. However, the last conclusion need further research with large ramdom sample size investigation. This thesis discussed the quality and weakness of China health care system and its successive strategies to develop HPH in very poor finance support, huge population, and difficult social condition and polluted environment. Disease prevention first, patient-center, combined the TCM with west medicine are regarded as the successive strategies for China HPH development. This research created a foundation for future HPH research.

Afin de développer un instrument de la version chinoise d`OMS outil d'auto-évaluation de la promotion de la santé dans l'hôpital(OMSOAEPSH), un processus complexe de traduction socio-culturelle a été nécessaire. De plus, de tester la fiabilité et la validité, un enquête a été menée à la fois en Chine et au Canada (Montréal), cette recherche a été le premier fois d`adopter un contre-culture de l`approche complétée qui comprend : cet origine outil en anglais d`OMSOAEPSH proposé par l’OMS a été traduit et adapté en Chinois; la traduction de l’édition source de l’OMSAÉPSH en chinois, puis sa retraduction en anglais par une autre personne afin de tester la pertinence de la ` traduction culturelle`, ensuite trois professionnels de la santé qui connaissent bien l’anglais ont commenté la qualité de la traduction. Une méthode d’échantillonnage non aléatoire a été utilisée. Huit professionnels chinois qui travaillent au sein d’organisations de santé à Montréal ont d’abord été interviewés pour finaliser une épreuve pilote. Ensuite, une enquête formelle a été effectuée dans 3 capitales provinciales en Chine (Shanghai, Kunming et Hefei) au cours de l’été 2008. Au total, quarante gestionnaires issus de vingt-deux hôpitaux de ces trois villes ont participé à la recherche. Deuxièmement, pour fournir un première description de la situation actuelle de la chine de la promotion de la santé en utilisant cette outil chinoise, ces trois villes ont les différents niveaux de développement économique et de culture différente mais ils sont tous profondément influencé par la médecine traditionnelle chinoise. Le modèle de gestion des hôpitaux chinois, l’influence et le rôle de la Médecine Traditionnelle Chinoise (MTC) pour développer la promotion de la santé en Chine ont fait l’objet d’une discussion approfondie dans cette thèse. Tous les répondants ont été volontaires pour participer à la première enquête et la reprise de l`enquête après trois – sept jours. La fiabilité des analyses de cohérence interne par Alpha de Cronbach, inter-évaluateurs fiabilité par analyses de corrélation, Test-retest fiabilité par Paire Sample T-test, la validité des essais par le biais de l`analyse factorielle et Pearson Bivariate Correlations analyse. NPAR test a été utilisé d`analyser la promotion de la santé entre les différentes villes et de comparer leurs différents niveaux entre les différent hôpitaux de grade. Résultats : Seul un item sur quarante (le mot <contenter>) a été jugé unanimement comme ayant un sens différent par rapport à la version originale. Le coefficient alpha de Cronbach’s était 0.938 pour l'ensemble des items et de 0.896 pour l`ensemble des domaines. Cette total de Cronbach Appha de l` coefficient pourrait être affecté par le nombre d`indicateurs. L'alpha de Cronbach’s de la norme 1 à norme 5 était : 0.79, 0.82, 0.81, 0.79 et 0.76. L’analyse du modèle ‘Split-half’ de 0.1 à 1, indiquant qu'il n'y avait aucune différence significative entre les valeurs de l'essai initial et l'essai de répétition de chaque article (pré et post test). Ceci montre que l'outil (version chinoise) est fiable. L’analyse factorielle confirme la validité d`OMSOAEPSH chinoise en général, mais sa validité a besoin de nouvelles recherches théoriques et empiriques. Les données qualitatives montrent que tous les participants pensent que cet outil d'auto-évaluation est avantageux en théorie mais, en pratique, seulement 17 des 35 répondants [chefs d’hôpitaux] entendent utiliser cet instrument dans leur milieu de travail, 15 des 35 gestionnaires d'hôpital l'ont refusé, et 3 employés ne sont pas sûr de l'utiliser. Le score moyen de promotion de la santé, du plus élevé au moins élevé était: norme 5 : 28.95 (72.4% du score plein), norme 4 : 35.7 (71.4%) ; norme 3 : 21.34 (71.1%) ; norme 2 : 28.85 (68.1%) ; norme 1 : 28.17 (62.6%). Le score mayen d`évaluation pour les différents hôpitaux de Grade III à Grade I était154.19 + 7.34 (n=21), 158.67 + 10.7 (n=9), 144.82 + 14.54 (n=11). Le résultat d’analyse de variance a montré qu'il n'y avait aucune différence significative entre les valeurs de différents Grades hôpitaux. Cette thèse a souligné les valeurs caractéristiques du système de soins chinois, notamment que la prévention de la maladie est primauté, le service centré sur le patient- sens. La MTC, combinée avec la médecine occidentale, ainsi que le rôle de l'hôpital, doivent permettre la promotion de la santé dans les communautés environnantes ; ce sont les stratégies pour développer la promotion de la santé, même si la Chine présente un certain nombre de conditions difficiles à ce développement. Cette recherche crée une base pour de futures recherches sur une promotion de la santé efficace dans les hôpitaux chinois. / The first purpose of this research is to develop a Chinese version (WHO self-assessment tool for Health Promotion in Hospital(WHOSATHPH), and test its reliability and validity through a pilot test in Canada (Montréal) and spot field investigation in China, this research was the first time to adopt completely cross-culture approach which includes:translated the source English edition tool into Chinese, then back translated it into English. 8 Chinese health professionals who have worked both in China and Montreal were investigated to complete the pilot test. Then 3 health professionals whose work language is English (1 Native American, 1 evaluation professor, the author of WHOSATHPH) commented the back-translation quality. The spot field investigation was performed in three Chinese capital cities, Shanghai, Hefei and Kunming from 5 June to 30 August 2008. Non-probability sample was used to survey 40 hospital leaders who are from 22 China hospitals, and 3 health management researchers (include 1 government officer). The second purpose of this research is to provide a primary description of China current HPH development by using this Chinese version WHOSATHPH, and to discuss China current hospital service evaluating principle and management model, and analysis the value and culture of TCM and its role and influence to China HPH development. Three capital cities(Shanghai, Kunming, and Hefei) which stand for different economic development level and different culture context feature but all deep influenced by TCM were investigated. 22 hospitals and 35 hospital leaders were given interview while they answered the questionnaire. All the respondents were vonluntary to take part in the first survey and the repeat survey after 3-7 days if they would like to. Reliability analysis include internal consistency(Cronbach Alpha),inter-rater relibility(Correlation analysis),Test-retest reliability( Paire-Sample T-test), Validity Test through factor analysis and Pearson Bivariate Correlations analysis. NPAR test was used to analyize the different cities and different grade hospitals comparison. Result: Only 1 word <satisfy>) was marked different meaning comparing with the back translation English version with original version by all of them. Reliability measures utilized Cronbach's Alpha, the general coefficient of the Chinese version WHOSATHPH was 0.938, Cronbach's alpha for the domains was 0.896. The Cronbach`s alpha for v five standards from one to five were: 0.793, 0.819, 0.807, 0.785, 0.755. 8 groups data were used for Inner-raters analysis, result shows that Shanghai respondents had comment consistency but Hefei and Kunming respondents didn't show inner raters assessed consistency. Pair T-Test for 40 items between pre and post test, the signification p was from 0.1-1 which indicates not statistic significant difference. Factor analysis shows this tool has the general theory construct validity, but the domain construct validity has not show the contruct validity. The results showed that Chinese version WHOSATHPH has high internal consistency but the high Cronbach`s Alpha might concern to the number of items. All the respondents thought WHOSATHPH was valuable in theory research, 15 respondents refused to use this instrument in their work, only 17 respondents accepted it, 3 respondents were not sure to use. The rejective reasons were: no government finance budget support, no demand from the government, difficult to follow. The acceptive reasons were: help to improve the work quality, help to guide HPH development. This research result shows that the Chinese version has reliability and general construct validity, but its validity needs the further conceptual and empirical research to prove. ① For five standards from the highest to lowest: standard5 (continuity and cooperation) 28.95(72.4% of full score), standard4 (healthy workplace) 35.71(71.4%), standard3 (patient information and prevention) 21.34 (71.1%), standard2 (patients assessment) 23.85 (68.1%), standard1 (management and policy) 28.17(only 62.6% of full score). These results show China hospitals has better HPH development level, their means are all over 60% of full score,②The mean of the total score for different grade hospital were: Grade III (n=21)154.19 + 7.34, Grade II(n=9) 158.67 + 10.7, Grade I (n=11) 144.82 + 14.54. Variance analysis result shows that there was no statistic significant difference between different grade hospitals. However, the last conclusion need further research with large ramdom sample size investigation. This thesis discussed the quality and weakness of China health care system and its successive strategies to develop HPH in very poor finance support, huge population, and difficult social condition and polluted environment. Disease prevention first, patient-center, combined the TCM with west medicine are regarded as the successive strategies for China HPH development. This research created a foundation for future HPH research. / [Support Institutions:] Department of Administration of Health, University of Montreal, Canada Public Health School of Fudan University, Shanghai, China