As relações de trabalho são formadas por dois sujeitos, de um lado o empregador, que através do poder diretivo tem o poder de dirigir, organizar, fiscalizar a prestação do serviço do empregado; de outro, o empregado, subordinado juridicamente ao empregador. No entanto, o poder diretivo do empregador não é absoluto, mas sim é limitado pela presença dos direitos fundamentais do empregado (e.g. direito fundamental à intimidade, a vida privada, à não-discriminação), que possuem eficácia na esfera das relações de trabalho. Assim, o estudo tem por objeto a colisão de direitos fundamentais nas relações de trabalho entre o poder diretivo do empregador e os direitos fundamentais do empregado. Nos casos de colisão desses direitos as soluções apresentadas nos casos concretos devem sempre procurar harmonizar as espaços de tensão entre as normas constitucionais a concretizar, procurando manter a unidade da Constituição. Para tanto, nestas situações o intérprete/aplicador do direito emprega o método da ponderação de bens e o princípio da proporcionalidade e de seus subprincípios, como meio de interpretação, aplicação e como forma de sopesamento nas situações de tensão e conflito entre bens constitucionalmente protegidos, que por se tratarem de normas constitucionais não se cogita de hierarquia entre ambas, conforme se constata no estudo tópico realizado em algumas decisões do Tribunal Superior do Trabalho sobre colisão de direitos fundamentais e poder diretivo. / The employment relationships are formed by two subjects, on the one hand the employer, which through the directive power has the right to direct, organize, supervise the installment of the service of the employee; of another, the employee, legally subordinate to the employer. However, the directive power of the employer is not absolute, but it is limited by the presence of the fundamental rights of the employee (eg fundamental right to privacy, non-discrimination), which have effectively in the sphere of labour relations. Thus, the study has as its object the collision of fundamental rights in the employment relations between the directive power of the employer and the fundamental rights of the employee. In the case of collision of these rights the solutions presented in individual cases must always seek to harmonise the areas of tension between the constitutional requirements to achieve, trying to maintain the unity of the Constitution. This way, in these situations the interpreter / applicator of the right uses the method of the balance of goods and the principle of proportionality and its subprinciples, as a means of interpretation, application and as a way of balance in situations of tension and conflict between constitutionally protected rights, which by constitutional rules that they do not have hierarchy between them, as noted in the study topic held in some decisions of the Superior Labour Court on collision of fundamental rights and directive power.

O objetivo deste estudo é apresentar uma proposta de tradução, do francês para o português, de uma receita da obra Révélations Gastronomiques (1995) de Hervé This. A singularidade desta obra consiste na transmissão de explicações dos processos físico-químicos que acontecem durante o preparo de um prato e da indicação dos gestos, ações e operações que garantam o bom resultado da receita, em um texto expressivo marcado pela presença de metáforas, ritmo, humor e pelo emprego de termos da cozinha francesa. Adotamos a perspectiva funcionalista em nossa proposta de tradução e verificamos a aplicação da metodologia de Nord (1997) na análise dos fatores pragmáticos dos textos de partida e de chegada. Sustentamos que devemos privilegiar a transmissão dos conteúdos dos verbos especializados da cozinha para permitir sua compreensão e boa execução da receita pelo cozinheiro brasileiro não especializado. A descrição dos conteúdos se construirá a partir das definições presentes nas obras de referência escolhidas em nossa pesquisa. / The aim of this study is to present a translation proposal, from French to Portuguese, of a recipe in Révélations Gastronomiques (1995), written by Hervé This. The uniqueness of this work is providing explanations of chemical processes that occur during the preparation of a dish and indication of gestures, actions and operations that ensure the sucess of the recipe, in a text marked by the presence of significant metaphors, rhythm, humor and of french cooking terms. We adopt a functionalist perspective on our proposal to translate and verify the application of the methodology of Nord (1997) analysis of pragmatic factors in both source text and target text. We argue that our study should focus on the transmission of the content of specialized cooking verbs to allow their understanding by the Brazilian receiver in order to succeed the recipe preparation as described in the source text. The description of the contents will be built from the definitions in the works of reference chosen in our research.

Parallel programming models are quite challenging and emerging topic in the parallel computing era. These models allow a developer to port a sequential application on to a platform with more number of processors so that the problem or application can be solved easily. Adapting the applications in this manner using the Parallel programming models is often influenced by the type of the application, the type of the platform and many others. There are several parallel programming models developed and two main variants of parallel programming models classified are shared and distributed memory based parallel programming models. The recognition of the computing applications that entail immense computing requirements lead to the confrontation of the obstacle regarding the development of the efficient programming models that bridges the gap between the hardware ability to perform the computations and the software ability to support that performance for those applications [25][9]. And so a better programming model is needed that facilitates easy development and on the other hand porting high performance. To answer this challenge this thesis confines and compares four different shared memory based parallel programming models with respect to the development time of the application under a shared memory based parallel programming model to the performance enacted by that application in the same parallel programming model. The programming models are evaluated in this thesis by considering the data parallel applications and to verify their ability to support data parallelism with respect to the development time of those applications. The data parallel applications are borrowed from the Dense Matrix dwarfs and the dwarfs used are Matrix-Matrix multiplication, Jacobi Iteration and Laplace Heat Distribution. The experimental method consists of the selection of three data parallel bench marks and developed under the four shared memory based parallel programming models considered for the evaluation. Also the performance of those applications under each programming model is noted and at last the results are used to analytically compare the parallel programming models. Results for the study show that by sacrificing the development time a better performance is achieved for the chosen data parallel applications developed in Pthreads. On the other hand sacrificing a little performance data parallel applications are extremely easy to develop in task based parallel programming models. The directive models are moderate from both the perspectives and are rated in between the tasking models and threading models. / From this study it is clear that threading model Pthreads model is identified as a dominant programming model by supporting high speedups for two of the three different dwarfs but on the other hand the tasking models are dominant in the development time and reducing the number of errors by supporting high growth in speedup for the applications without any communication and less growth in self-relative speedup for the applications involving communications. The degrade of the performance by the tasking models for the problems based on communications is because task based models are designed and bounded to execute the tasks in parallel without out any interruptions or preemptions during their computations. Introducing the communications violates the purpose and there by resulting in less performance. The directive model OpenMP is moderate in both aspects and stands in between these models. In general the directive models and tasking models offer better speedup than any other models for the task based problems which are based on the divide and conquer strategy. But for the data parallelism the speedup growth however achieved is low (i.e. they are less scalable for data parallel applications) are equally compatible in execution times with threading models. Also the development times are considerably low for data parallel applications this is because of the ease of development supported by those models by introducing less number of functional routines required to parallelize the applications. This thesis is concerned about the comparison of the shared memory based parallel programming models in terms of the speedup. This type of work acts as a hand in guide that the programmers can consider during the development of the applications under the shared memory based parallel programming models. We suggest that this work can be extended in two different ways: one is from the developer‘s perspective and the other is a cross-referential study about the parallel programming models. The former can be done by using a similar study like this by a different programmer and comparing this study with the new study. The latter can be done by including multiple data points in the same programming model or by using a different set of parallel programming models for the study. / C/O K. Manoj Kumar; LGH 555; Lindbloms Vägan 97; 37233; Ronneby. Phone no: 0738743400 Home country phone no: +91 9948671552

The thesis focuses on the transfer of rights and obligations arising from employment relations. This legal institute is primarily aimed at the protection of employees during the transfer of undertakings, which can negatively affect their employment relations. The matter is regulated under the Transfers of Undertaking Directive 2001/23/EC. In addition, it is regulated under Czech law, mostly by articles 338-342 of the Czech Labour Code No. 262/2006 Coll. The thesis involves critical assessment of the EU and Czech regulation of the issue including relevant case law of the Supreme Court of the Czech Republic and the Court of Justice of the European Union(CJEU). Furthermore, it aspires to identify the possible problems arising from the current regulation and aims to find their possible solutions. The most essential questions are; when the transfer of rights and obligations occurs according to legislation currently in force and when it should occur in the case the legislation is to be amended. The thesis consists of three chapters. The first introductory chapter provides the reader with a necessary theoretical background. The second chapter contemplates the Directive 2001/23/EC and predominantly focuses on the material scope of the Directive in the light of the relevant case law of the CJEU. Finally,...

Tato diplomová práce pojednává o nové formě obchodní korporace , jejíž zavedení na vnitřní trh Evropské unie by mělo usnadnit společnostní v zahraničí, a to zejména pro malé a střední podniky. Návrh směrnice společnostech s ručením omezeným s jediným společníkem, který přináší formu vnitrostátní obchodní korporace, která se bude řídit harmonizovanými pravidly napříč všemi členskými současné době předmětem legislativního procesu v Radě EU Potřeba představení této nové formy obchodní společnosti společně s absencí české odborné literatury k tématu byly primárními Kromě samotné analýzy návrhu směrnice jako celku a jejich jednotlivých ustanovení původního návrhu předloženého Komisí a kompromisního znění návrhu, jehož bylo dosaženo při projednávání směrnic prvním čtení v Radě v obecného přístupu, a jejich kvalitativní zhodnocení. Použitými pracovními metodami jsou především metoda systematické analýzy, deskripce a komparace. Vyjma úvodu a závěru se tato diplomová práce skládá ze tří kapitol dále členěných zájmu přehlednosti předložení návrhu směrnice o společnostech s ručením omezeným s jediným společníkem, čímž vytváří podklad pro pochopení cílů a důvodů tohoto návrhu. ormy obchodní společnosti, přičemž směrnice znění předloženém Evropskou komisí. Navazující třetí kapitola pře srovnává úpravu navrženou Komisí s...

This master's thesis focuses on the argumentation of library organisations and European national libraries in their contributions to the European Commission's public consultation on the review of the EU copyright rules. This study aims to explain how the debate around copyright limitations and exceptions is constructed in library stakeholders' contributions. The construction is explained through argumentation analysis and a theoretical framework of the relations between structural, instrumental, and discursive power. The main findings are that library stakeholders in general are strongly supportive of a EU copyright reform, arguing that democratic values as well as the EU Single Market would benefit. There are also library stakeholders who argue against legislative change, either suggesting extended collective licences, or arguing that the Member States' sovereignity is more important than a pan-European copyright legislation. Furthermore, many library stakeholders propose either a general ”fair use” exception in EU copyright law, or adding several specific exceptions, e.g. for text and data mining, e-lending, publicly funded research openly available, and that contracts and technical protection measures cannot override limitations and exceptions. National libraries and library organisations from the Central and Eastern European Member States' are more supportive of a copyright reform than their Western European counterparts. They do not mention licences as a possible solution. In general, the library stakeholders agree that the interoperability, exchange and cooperation in activities and projects involving several EU Member States suffers from the current copyright legislation. / I den här masteruppsatsen utreds argumentationen som används av biblioteksorganisationer och europeiska nationalbibliotek i deras svar på Europeiska kommissionens samråd rörande en granskning av EU:s upphovsrätt. Studien ämnar besvara frågan om hur debatten kring inskränkningar och undantag i upphovsrätten konstrueras i biblioteksintressenternas samrådssvar. För att besvara denna fråga används argumentationsanalys, samt ett teoretiskt ramverk bestående av relationerna mellan strukturell, instrumentell och diskursiv makt. Resultatet av analysen är att biblioteksintressenterna generellt sett stöttar en reform av EU:s upphovsrätt, med argumenten att både demokratiska värden och EU:s inre marknad gagnas av detta. Andra biblioteksintressenter argumenterar mot en upphovsrättsreform och föreslår i stället kollektiva avtalslicenslösningar, eller så argumenterar de att medlemsländernas suveränitet är viktigare än en sameuropeisk lagstiftning. Dessutom föreslår många biblioteksintressenter antingen ett allmänt ”fair use”-undantag i EU:s upphovsrätt, eller att flera specifika undantag ska läggas till, t.ex. för text- och data-mining, e-bokslån, offentligt finansierad forskning ska publiceras öppet, och att kontrakt och tekniska skyddsåtgärder inte kan upphäva inskränkningar och undantag. Nationalbibliotek och biblioteksorganisationer från central- och östeuropeiska medlemsländer stöttar en upphovsrättsreform i större utsträckning än sina västeuropeiska motsvarigheter. De nämner inte alls licenser som en möjlig lösning. Överlag instämmer biblioteksintressenterna i att interoperabilitet, utbyte och samarbete i aktiviteter och projekt som involverar flera medlemsländer lider av upphovsrättens nuvarande skick.

The European financial market is rapidly changing with emerging fintechs targeting the banks’ traditional value chain, leveraging on their lower pace of innovation. The Payment Services Directive 2 (PSD2) is put into force in 2018 and aims to open up the financial market to new competitors, thus, promoting positive competition. This study examines how the managerial perception of changes in the external environment, caused by PSD2, affects banks’ preparatory work. The study uses a mix of Market Based View and Resource Based View along with an extension of RBV, illuminating how capabilities and managerial cognition affects managerial action. Using a qualitative approach through an interview based comparison between managers of two Swedish banks, the study confirms the theories’ stating that managerial cognition of the external environment, comprised of perceived opportunities and threats, affects managerial preparatory actions. Additionally, the study shows that managers’ perception of organisational capabilities affects managerial action.

Digitalisation and the internet have enabled ordinary individuals to make copies of copyrighted content easily, costlessly and with no degradation in terms of quality. While digital private copying is permitted in Europe under Article 5(2)(b) of Directive 2001/29/EC, it represents a major challenge to the interests of the copyright owners and a thorny issue in the context of digital copyright. Despite the fact that all EU Member States, with the exception of Ireland and the UK, have incorporated a statutory limitation for acts of private copying in their national statutes, there is legal uncertainty as to the scope of this limitation. To be permitted, the use of copyrighted content ought to be private and non-commercial; these concepts, however, do not translate well in the digital environment. For instance, one can only wonder whether facebook friends qualify as a private circle and whether downloading works for free from file-sharing networks is a non-commercial act. This thesis provides answers to these questions and determines the actual scope of the private copying limitation. Yet, perfectly lawful private uses of copyrighted content may have an aggregate impact on the interests of the rightholders in the digital environment, where these activities are more widespread. To deal with the digital impact of private copying, Directive 2001/29/EC sets forth a twofold approach; while private copying is premised on condition that the rightholders are compensated for the unauthorised uses of their works, at the same time, the application of technological protection measures is rigorously protected. We examine the efficacy of these approaches in dealing with digital private copying and their adequacy for policy reasons. This thesis concludes that, even though private copying is permissible under the set of conditions laid down by Article 5(2)(b) of Directive 2001/29/EC, its legitimate exercise is jeopardised in the digital environment due to the fact that this limitation is not mandatory. This means that the ability of end users to make private copies may be either technologically or contractually restricted. Yet, the private copying limitation is a manifestation of the fundamental right to privacy, which prevails over copyright enforcement. We therefore urge for an explicit declaration of the imperative status of the private copying limitation against technological or contractual constraints.

This diploma thesis focuses on tax aspects of multinational companies. In the first part there is an analysis of EU Council Directive (relating multinational companies) compared with The Income Tax Law. Practical application of some of the above mentioned Directives is shown in some examples. The next part deals with very discussed and actual problem of multinational companies - transfer pricing. This thesis analyses particular documents for this area. The aim of this diploma paper is to create the copmlex thesis about taxation of multinational companies.

The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.