This thesis deals with the question of how far the Member States of EU have unified the system of taxation of royalties with respect to the Czech Republic. This issue is analyzed on the basis of comparison of Conventions between Czech Republic and other member states of EU. As key comparators were used the following approaches: grammatical interpretation of conventions, the definition of royalties and the range of taxation in the state of source. In order to examine the issue of taxation of royalties, attention is also given to the definition of royalties from the Czech legislation as well as from OECD (based on the Commentary to the Model Treaty) point of view. The thesis outlines also practical approaches to taxation of royalties in various model situations.

This thesis focuses on the impact of user interface's compliance with different platform conventions on usability measures and user habits. Theoretical background is provided by usability guidelines and preceding research papers on related topics. Conducted research incorporates techniques of unmoderated remote usability testing for obtaining quantitative data on usability of three different prototypes of the same web application with different graphical user interfaces. Confirmatory data analysis proves differences between prototypes' usability measures, more importantly, it proves utilization of different user habits in each tested visual interface type. These results broaden the knowledge of user habits in relation to the interface environment.

This essay presents a literary analysis of the autobiography Educated (2018) by Tara Westover. The analysis examines to what extent Westover’s story conforms and subverts the genre conventions of the Bildungsroman and the autobiography. An overview of the genre constitutions is therefore provided. In addition, the essay focuses on the use of the autobiography in the English as a Foreign Language (EFL) classroom. Besides creating an arena for critical discussion and reflection in the Swedish upper secondary school, the autobiography may also encourage students to share their own stories. The findings show that Educated both conforms to and subverts the Bildungsroman genre. It is concluded that Westover’s autobiography challenges traditional genre conventions and may serve as a valuable tool in the EFL classroom.

Este estudo tem por escopo analisar o conceito das cláusulas de tax sparing e matching credit, os principais argumentos favoráveis e contrários à utilização desses mecanismos e as hipóteses em que tais cláusulas são adotadas, nos âmbitos nacional e internacional. Sabe-se que, em um primeiro momento, a Organização para a Cooperação e Desenvolvimento Econômico (OCDE) chegou a recomendar a utilização das cláusulas de tax sparing nos acordos de bitributação celebrados entre países com graus diferentes de desenvolvimento econômico, como uma forma de atrair investimentos para os países menos desenvolvidos. No entanto, em relatório publicado em 1998, denominado Tax sparing: a reconsideration, a OCDE reviu sua posição inicial sobre o assunto, passando então a desencorajar o uso dessas cláusulas por seus países membros, através de diversas críticas e questionamentos acerca de sua adoção. O Brasil, por sua vez, desde os primeiros acordos de bitributação celebrados, nos primórdios da década de 1960, tem firmado a política de sempre negociar cláusulas de tax sparing e matching credit, especialmente nos acordos celebrados com países desenvolvidos. Considerando-se tal cenário, pretende-se, com o presente trabalho, estudar as cláusulas de tax sparing e matching credit de forma profunda, de modo a oferecer subsídios para um adequado enfrentamento da questão em futuras negociações de acordos de bitributação pelo País. / The purpose of this study is to analyze the concept of tax sparing and matching credit clauses, the main arguments for and against the use of these mechanisms and the circumstances in which such clauses are adopted, nationally and internationally. It is known that, at first, the Organisation for Economic Co-operation and Development (OECD) used to recommend the inclusion of tax sparing clauses in double taxation conventions concluded between countries with different levels of economic development, as a way of attracting investments for less developed countries. However, the OECD revised its initial position on the subject in a report published in 1998, called \"Tax sparing: a reconsideration\", discouraging the use of such clauses by its member countries through various criticisms and questions about their adoption. In its turn, since the first double taxation agreements concluded in the early 1960s the Brazilian policy regarding the matter has always been to negotiate tax sparing and matching credit clauses, especially in conventions with developed countries. Given such a scenario, this paper aims at studying tax sparing and matching credit clauses deeply, in order to provide devices for an accurate understanding of the issue in future negotiations of double taxation conventions by the Country.

Hur barn förhåller sig till regler har belysts i forskning som visat att barnen lägger stor vikt vid moralrelaterade regler. Hur barnen accepterar konventionella regler beror på vilken funktion regeln upplevs fylla. Det som saknas i forskningen är ett dynamiskt perspektiv som tar hänsyn till interagerande aktörers ömsesidiga inflytande över varandra när förutsättningarna förändras och hur detta i sin tur skapar nya förutsättningar. För att belysa detta utgår studien från Giddens struktureringsteori som stipulerar att människors sociala handlingar både formar och formas av de strukturella förutsättningarna till skillnad från ett mer strukturalistiskt perspektiv där aktörerna ses som underkastade den struktur som de verkar inom. Struktureringsteorin möjliggör också för underordnade aktörer att utöva kontroll över de med mera makt. Datainsamlingen har genomförts genom deltagande observationer på en skola. Observationsobjektet har varit incidenter där eleverna agerat på ett sätt som inte är förenligt med verksamhetens konventioner. Fokus har legat på elevernas utnyttjande av resurser i form av material och lokaler. Resultatet visar att inbyggda motsättningar i de strukturella förutsättningarna öppnar en möjlighet för eleverna att ta kontroll över de resurser som personalen försöker reglera. När personalen försöker återta kontrollen resulterar det i oavsiktliga konsekvenser på grund av faktorer som inte uppmärksammats vilket i regel förskjuter problematiken och upprätthåller det olovliga resursutnyttjandet. / How children relate to rules has been highlighted in research in which children attach great importance to moral-related rules. How children accept conventional rules depends on what function the rule is perceived to fulfill. What is missing from the research is a dynamic perspective that considers how interacting actors influence each other when conditions change and how this in turn creates new conditions. To illuminate this, the study is based on Gidden's theory of structuration which stipulates that people's social actions both shape and are shaped by the structural conditions as opposed to a more structuralist perspective where the actors are seen as subjects to the structure in which they operate. The theory of structuration also enables subordinate actors to exercise control over those with more power. The data collection was carried out through participant observations at one school. The object of observation has been incidents where the students acted in a manner incompatible with the conventions of the school. The focus has been on students' utilization of resources in the form of materials and premises. The result shows that built-in contradictions in the structural conditions open opportunities for students to take control of the resources that the staff is trying to regulate. When staff try to regain control, it results in unintended consequences due to factors that have not been recognized, which usually offsets the problem and maintains the unwanted utilization of resources.

Magister Legum - LLM / Chapter 2 of the Constitution contains the Bill of Rights, which ‘enshrines the rights of all people in our country and affirms the democratic values of human dignity, equality and freedom.’1 By rights being afforded to the employee in the workplace, such rights need to be protected (legislation being implemented by legislature is subjugated by the Bill of Rights).2 Labour legislation being implemented in order to protect the rights afforded to the employees,therefore creating fair labour practice in terms of section 23 of the Constitution. Such legislation needs to take in regards various rights of an employee, such as the right to privacy3 of an employee. This resulted in creating domestic legislation in order to protect employees’ rights to privacy. A detail discusses of how various domestic legislation were implemented to protect the right is discussed in Chapter 2. In addition to the implementation of domestic legislation giving effect to the right to fair labour practices, the Constitution requires that international law be considered when individual and a further international obligations with regards to international standards). Section 39(1)(b) provides that ‘when interpreting the Bill of Rights, a court, tribunal or forum must consider international law’. This means that standards set by the International Labour Organisation and Conventions must be considered when interpreting the right to fair labour practice.4 A detailed discussion is dealt with in Chapter 2. The primary research question of this thesis is ‘is an employee’s right to privacy infringed by requiring a medical condition to be disclosed on a sick note for purposes of statutory sick leave?’ In answering this question, a number of ancillary questions must be answered, including whether doctor and patient confidentiality is breached in disclosing such information on a sick note; to what extent medical information can be disclosed in the medical information; whether there is a potential for misuse of information disclosed on the medical certificate against the employee; whether such disclosure of information could lead to unfair labour practice where the employee can be unfairly discriminated against based on such disclosure and how is privacy is being protected and processed in terms of legislation domestically and foreign legislation.

Selon le rapport de la Commission Européenne (2011), le départ du dirigeant d’une entreprise se traduit trop souvent par la disparition de cette dernière. Face à l’ampleur du phénomène de reprise par un tiers physique externe, force est de constater le manque de travaux consacrés à cette modalité entrepreneuriale (Durst et Wilhelm, 2009 ; Parker et van Praag, 2012) alors que de moins en moins de descendants sont prêts à prendre la relève (TRANSREGIO, 2005). L’un des challenges auxquels fait face le repreneur (personne physique) est lié à la nécessité d’apprendre et de comprendre rapidement un système complexe dont il assumera sous peu la responsabilité. Ce travail doctoral relève le risque de faux pas du repreneur défini comme une action allant, sans que ce dernier en ait conscience, à l’encontre de la marche normale de l’entreprise. Le cadre opératoire déployé met au jour la représentation que possède le repreneur du Business Model de l’entreprise transmise pour la comparer à celle du cédant et ainsi révéler des types d’écart susceptibles de conduire à des faux pas.Après un cas exploratoire, quatre cas de transmission ont été étudiés sur la base d’entretiens semi-directifs ayant permis de produire une version narrative des Business Models. Pour chacun des cas, la comparaison systématique de la représentation du repreneur à celle du cédant a permis l’observation de cinq cas de figure : carence, dissonance, concordance, précellence et modèles différents. / According to the report of the European Commission (2011), owner-manager departures lead too often to the demise of the firm. Faced with the worrying growth of this phenomenon, little research has been conducted on non-family business successions (Durst et Wilhelm, 2009 ; Parker et van Praag, 2012) while fewer and fewer descendants are willing to take on the succession (TRANSREGIO, 2005), little research has been conducted on non-family business succession (Durst & Wilhelm, 2009). One of the main challenges faced by the buyer (individual) is to rapidly learn and understand a complex system which is going to be under his or her guidance. Our research brings to light the risk of faux pas which we define as a decision of the buyer which goes against the ordinary working of the firm, without the buyer being aware of it. Our research protocol formalises the buyer’s representation regarding the Business Model of the firm he buys to compare it with the seller’s one. This comparison reveals types of deviations likely to lead to faux pas.After an exploratory investigation, four cases of business transfer have been studied using a semi-structured checklist allowing us to produce a written version of the Business Models. For each case, a systematic comparison of the buyer’s and the seller’s representations allowed us to draw some conclusions bringing to light five situations: shortcomings, discordance, concordance, superiority and different models.

Software developers, maintainers, and testers rely on documentation to understandthe code they are working with. However, software documentation is perceivedas a waste of effort because it is usually outdated. How documentation evolvesthrough a set of releases may show whether there is any relationship between timeand quality. The results could help future developers and managers to improvethe quality of their documentation and decrease the time developers use to analyzecode. Previous studies showed that documentation used to be scarce and low inquality, thus, this research has investigated different variables to check if the qualityof the documentation changes over time. Therefore, we have created a tool thatwould extract and calculate the quality of the comments in code blocks, classes,and methods. The results have agreed with the previous studies. The quality of thedocumentation is affected to some extent through the releases, with a tendency todecrease.

The last two decades have witnessed a period of constitutional change without precedent in the United Kingdom’s contemporary history, and prominent constitutionalists have suggested that these transformations signified primarily a legalisation of the British constitutional settlement. The present research hence offers a review of the most salient and impactful instances of constitutional change since 1997 with the aim of assessing in what ways the UK could be transitioning from a more political to a more legal constitutional framework. It highlights a greater reliance on legal devices to regulate constitutional processes and more frequent resort to judicial mechanisms of constitutional control. Indeed, the virtual entrenchment of various classes of norms (ECHR rights, common law constitutional rights and principles, Thoburn-‘constitutional statutes’) suggests the formation in British public law of a ‘bloc de constitutionnalité’ that could serve as basis for increasingly genuine forms of constitutional review. Concurrently, British courts are performing more of the functions of constitutional courts and appear willing to assume the role of constitutional guardian ascribed to the judiciary in a legal-constitutional model. Overall, the political constitution and its core principle of parliamentary sovereignty seem to be under challenge, particularly in judicial and jurisprudential debates grounded in the influential theory of common law constitutionalism. We therefore argue that the British constitution can no longer be described as exclusively ‘political’ and that there is at least some evidence of a trend towards legal constitutionalism in the UK.

Indiana University-Purdue University Indianapolis (IUPUI) / Few writing teachers will disagree that teaching writing conventions in isolation is a fruitless, even harmful, pedagogy which does little, if anything, to improve student writing. Teaching conventions, style, and usage (often collectively referred to as grammar) in context, however, proves difficult when struggling secondary students develop good ideas and evidence but fail to clearly articulate them because of their lack of understanding of various writing conventions. The purpose of this study is to test the efficacy of a carefully designed discovery learning activity which intends to push students into metacognition about what they read, how it is structured, and how that structure affects the reader. Three sources of data were used to determine whether students who had learned by discovery were better able to avoid and revise run-on sentences than students who did not learn through discovery pedagogy. The data sources include two sets of essays, surveys taken by the students, and teacher analyses of essays for readability. The results of the data analysis indicate that use of run-on sentences, especially early in an essay, detrimentally affects the readability of student written work; discovery learning activities improve student understanding, application, and transfer of skill; and while students believe they understand more than their written work indicates, the results provide teachers direction for further instruction. The findings of this study indicate that use of discovery learning for writing instruction with struggling learners holds great promise: a group of students generally regarded as academically weak showed greater understanding and application of run-on sentence avoidance than slightly stronger students who learned without discovery methods. This indicates that discovery learning is a method that improves learning among reluctant secondary students, a population many teachers struggle to reach effectively. Discovery learning is not limited to conventions, though: the promise of its application potential extends into a variety of writing skills and concepts. In addition to the run-on sentence discovery activity studied here, discovery activities for various other skills—from semicolon use through creating characterization with dialogue—are included.