The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.

Prenant appui sur ma pratique plastique, cette thèse s’est développée en marge mon expérience subjective et vécu avec ma mère spirituelle, tout en étant ancrée dans la problématique de la période contemporaine. En ce sens, l’articulation entre mes œuvres plastiques, le patrimoine ancestral africain et l’art contemporain occidental reste un point central de médiation. De même, celles-ci s’articulent avec la magie africaine et la psychothérapie occidentale dans leur dimension thérapeutique. Ainsi donc, cette thèse intitulée « RITE ET POÉTIQUE DU DON DANS L’ART CONTEMPORAIN - Dépense, Dégoût, Destruction » a pour but d’examiner l’expression artistique du déchirement intérieur de mon histoire personnelle, développer des concepts artistiques de la pratique créatrice singulière. La première partie de la thèse situe mon œuvre poïétique dans le processus d’altérité qui mène à la naissance de concepts dans le champ de l’art contemporain, qui ont tendance à façonner la personnalité comme pédagogie d’intégration de l’apprentissage à l’individu. La seconde porte sur l’immatérialité artistique qui se révèle comme un procédé catalyseur du concept de performance. La troisième partie démontre les procédures plastiques d’aujourd’hui auxquelles l’artiste peut faire face en scrutant l’œuvre ritualisée. La quatrième est une mise en œuvre du vohou vohou comme processus de déconstruction d’une nouvelle identité artistique. Le don comme forme de re-création me permet de faire œuvre dans ma pratique picturale. C’est pourquoi, j’ai toujours revendiqué une dimension spirituelle qui apporte à l’œuvre son champ sacré. Plus proche de Michel-Ange ou de Marx Ernest par ma foi en l’art, je crée une œuvre allégorique, qui affirme efficacement la perte re-créatrice comme langage pictural dans l’art contemporain. / On the basis of my practice of plastic arts, this thesis developed alongside my subjective experience lived with my spiritual mother, while staying rooted in the problematics of the contemporary era. In this perspective, the meeting place between my works of art, the African ancestral heritage and the western contemporary art stands as a central point of mediation. These meeting elements also go along with the African magic and the western psychotherapy in their therapeutic dimension. Then, this thesis entitled « RITE AND POETICS OF GIFT IN CONTEMPORARY ART - Exhaustion, Disgust, Destruction » aims at examining the artistic expression of my heartrending personal history, and developing artistic concepts of the singular creative practice. The first part of the thesis identifies my poietic work in the process of otherness which leads to the creation of concepts in the field of contemporary art, which concepts tend to shape the personality as pedagogy for the integration of learning by the individual. The second part is about the artistic immateriality which appears as a catalytic process for the concept of performance. The third part exhibits the nowadays plastic procedures the artist can meet by examining a ritualized work. The fourth one is an implementation of the vohou vohou as a process of deconstruction of a new artistic identity. Gift as a form of re-creation enables me to paint. Therefore, I always claim a spiritual side which endows the work of art with a sacred dimension. Admirer of Michel-angel or Marx Ernest through my faith in art, I create an allegorical work, which effeciently affirms the re-creative loss as a painting style in contemporary art.

This work embarks on a study of the use and interpretation of the term ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> (self-control) in the principal Pauline letters. But, first of all, a study is made of the use of this term in the literature outside the New Testament. It becomes clear that ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> was a cardinal virtue closely associated with <font face="symbol">syvrosung</font> (temperance), one of the four basic Greek virtues. The emphasis fell particularly on the educated person's ability to control himself through strict self-discipline. However, this idea of self-control is alien to the tradition of the Old Testament. Only through the Hellenised Wisdom literature it became part of the Judaism of Paul's time. Through an exegetical analysis of Paul's use of the modes of the term ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font>; in 1 Corinthians 7:5, 9 and 9:25, as well as in Galatians 5:23; it becomes clear that to him ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> was part of the love with which believers served one another, within the freedom to which Christ has called them. It was the result of divine empowerment and control, because it was part of the fruit of the Holy Spirit. Although Paul also utilised the term as a virtue, to him it was not primarily characteristic of a person, but rather characterised the restrained and sacrificial managing of rights and privileges in relationships within the faith community. His own style of apostleship was a good example, because he willingly gave up his right to receive recompense for preaching the gospel. He illustrated this behaviour with the metaphor of an athlete's willingness to disregard certain rights with the eye on his goal. Believers should similarly be charitable towards one another. Nevertheless, regarding the control of sexual desires, Paul went a little further in his use of ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font>. Although he did not denounce matrimony, it was his opinion that a distinctly demarcated group of believers received the gift to easily control their sexual desires. He advised them to stay celibate in order to devote themselves even more to God's service. Comparing Paul's utilisation of ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> with the use of writers outside the New Testament, confirms his creative harnessing of concepts from the cultures in his environment. But it was not the classical or Hellenistic interpretation of ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> that influenced him. The Hellenised Judaism of the Septuagint formed Paul's concept of ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font>. Nevertheless, his utilisation of the term was innovative original: by angling the Christian view away from the Hellenistic self-centredness, and focusing it on a loving and altruistic managing of rights and liberties, he thoroughly christianised the term. A study of the church's understanding of Paul reveals that his use of ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> was mostly misunderstood. Again the term was understood and utilised as depicting the virtue of self-discipline in the classical and Hellenistic sense of the word. This, in turn, led to widespread incidence of asceticism and celibacy in the church. Even some views that lay behind modern day legalism and pietistic tendencies, originated from this understanding by the church of ’<font face="symbol">egkr</font>´<font face="symbol">ateia</font> . / Dissertation (PhD (New Testament Science))--University of Pretoria, 2004. / New Testament Studies / unrestricted

This is an exploratory study on “Evaluation of Pass-on the Gift Concept on the Socioeconomic Welfare of Rural Households: The Case of SACHZEP and ELITE Projects in Katete District, Zambia. The main research objective of the study was to evaluate the impact of the PoG concept on the socioeconomic welfare of rural households. A mixed methods approach was used involving 124 household in the survey interviews, 5 FGDs and 18 key informant interviews. Study findings showed relationships existing between type of livestock with compliance to pass on the gift (p-=0.001), food security (p=0.001), income security (p=0.007) and education at 9th grade level (p=0.002). No relationship exists between livestock type with shelter status of beneficiaries. Livestock type, water scarcity, IKS and practices, sharing of knowledge, skills and livestock affects PoG impact on socioeconomic welfare of rural households. PoG is compatible with indigenous knowledge systems and supports Human Centred Development approach. / Development Studies / M.A. (Development Studies)

The purpose of this research is to examine through sociological and psychological theories how women make sense of the desire and attainment of breast implants for graduation. The study used a qualitative approach and focused on women ages 18-35 in the state of Texas who have received breast implants for graduation. The sample size in this study included 10 high-school graduates receiving implants as a gift and their 10 mothers. Seven theoretical paradigms provided a better understanding for why the daughters asked for breast implants and why the parent(s) paid for them. Symbolic interaction theory explained why the daughters wished to replace their "fake" cotton padded self with their augmented self, to become the most authentic woman possible. Social construction of reality theory explained why both mothers and daughters wanted to conform to the social construction of gender, and to accomplish their gender well. Conspicuous consumption theory demonstrated how cosmetic surgery practices allow women to appear wealthy, gain status, and "flash" their assets. Feminist theory explained why some women were motivated to capture the attention of men and others altered the body out of empowerment. Reference group and social comparison theories explained how the women in this study were influenced to undergo cosmetic surgery by ranking themselves in attractiveness against real friends and media icons. Lastly, self-discrepancy theory showed how the daughters in this study felt they needed surgery to fix a discrepancy between their real and ideal self. The majority of respondents expressed complete comfort with their gifting and receiving of breast implants for graduation, claiming it was a great decision. They also agreed surgery was worth any risk to increase their daughter's confidence. Most of the mothers expressed that they were comfortable with their decision to gift surgery to their daughters, despite knowing that their gift of augmentation would ultimately result in more surgery in the future.

Mnoho rozdílných strategií fúze bylo vyvinuto během posledních 15 let výzkumu simultánního EEG-fMRI. Aktuální dizertační práce shrnuje aktuální současný stav v oblasti výzkumu fúze simultánních EEG-fMRI dat a pokládá si za cíl vylepšit vizualizaci úkolem evokovaných mozkových sítí slepou analýzou přímo z nasnímaných dat. Dva rozdílné modely, které by to měly vylepšit, byly navrhnuty v předložené práci (tj. zobecněný spektrální heuristický model a zobecněný prostorovo-frekvenční heuristický model). Zobecněný frekvenční heuristický model využívá fluktuace relativního EEG výkonu v určitých frekvenčních pásmech zprůměrovaných přes elektrody zájmu a srovnává je se zpožděnými fluktuacemi BOLD signálů pomocí obecného lineárního modelu. Získané výsledky ukazují, že model zobrazuje několik na frekvenci závislých rozdílných úkolem evokovaných EEG-fMRI sítí. Model překonává přístup fluktuací absolutního EEG výkonu i klasický (povodní) heuristický přístup. Absolutní výkon vizualizoval s úkolem nesouvisející širokospektrální EEG-fMRI komponentu a klasický heuristický přístup nebyl senzitivní k vizualizaci s úkolem spřažené vizuální sítě, která byla pozorována pro relativní pásmo pro data vizuálního oddball experimentu. Pro EEG-fMRI data s úkolem sémantického rozhodování, frekvenční závislost nebyla ve finálních výsledcích tak evidentní, neboť všechna pásma zobrazily vizuální síť a nezobrazily aktivace v řečových centrech. Tyto výsledky byly pravděpodobně poškozeny artefaktem mrkání v EEG datech. Koeficienty vzájemné informace mezi rozdílnými EEG-fMRI statistickými parametrickými mapami ukázaly, že podobnosti napříč různými frekvenčními pásmy jsou obdobné napříč různými úkoly (tj. vizuální oddball a sémantické rozhodování). Navíc, koeficienty prokázaly, že průměrování napříč různými elektrodami zájmu nepřináší žádnou novou informaci do společné analýzy, tj. signál na jednom svodu je velmi rozmazaný signál z celého skalpu. Z těchto důvodů začalo být třeba lépe zakomponovat informace ze svodů do EEG-fMRI analýzy, a proto jsme navrhli více obecný prostorovo-frekvenční heuristický model a také jak ho odhadnout za pomoci prostorovo-frekvenční skupinové analýzy nezávislých komponent relativního výkonu EEG spektra. Získané výsledky ukazují, že prostorovo-frekvenční heuristický model vizualizuje statisticky nejvíce signifikantní s úkolem spřažené mozkové sítě (srovnáno s výsledky prostorovo-frekvenčních vzorů absolutního výkonu a s výsledky zobecněného frekvenčního heuristického modelu). Prostorovo-frekvenční heuristický model byl jediný, který zaznamenal s úkolem spřažené aktivace v řečových centrech na datech sémantického rozhodování. Mimo fúzi prostorovo-frekvenčních vzorů s fMRI daty, jsme testovali stabilitu odhadů prostorovo-frekvenčních vzorů napříč různými paradigmaty (tj. vizuální oddball, semantické rozhodování a resting-state) za pomoci k-means shlukovacího algoritmu. Dostali jsme 14 stabilních vzorů pro absolutní EEG výkon a 12 stabilních vzorů pro relativní EEG výkon. Ačkoliv 10 z těchto vzorů vypadají podobně napříč výkonovými typy, prostorovo-frekvenční vzory relativního výkonu (tj. vzory prostorovo-frekvenčního heuristického modelu) mají vyšší evidenci k úkolům.

Functional magnetic resonance imaging (fMRI) is recent important method, used in neuroimaging. The aim of this thesis is to develop software tool for comparison of two methods for functional and effective connectivity estimation. In this thesis are described the basics of magnetic resonance imaging, fMRI, basic terms of fMRI experiments and generally are described methods of functional and effective connectivity. Then are more detailed mentioned methods of dynamic causal modeling (DCM), Granger causal modeling (GCM) and independent component analysis (ICA). Practical implementation of DCM in toolbox SMP and ICA in toolbox GIFT is also mentioned. In purpose to describe behavior of DCM and GCM in dependence on several parameters are performed Monte Carlo simulations. Then the concept and realization of software tool for simulating connectivity and comparison of DCM and GCM are described. Finally results of DCM and GCM comparison and results of Monte Carlo simulations are discussed.

The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.

Au cours des dernières années, les communautés virtuelles de patients se sont énormément développées sur l'Internet. Ces communautés permettent des échanges fréquents entre les patients, qui peuvent partager des informations liées à la santé dans un environnement interactif. Alors que beaucoup s'accordent sur l'opportunité représentée par ces communautés pour ses utilisateurs, les connaissances sur ce qui détermine l'action collective en ligne des patients ainsi que sur les fondamentaux de l'action collective en ligne dans ces espaces virtuels sont relativement peu développées. En conséquence, ce travail doctoral examine les raisons pour lesquelles les patients interagissent entre eux et comment ils procèdent. En nous appuyant sur le modèle du comportement orienté vers un but, la théorie de la valeur de l'attente, la théorie des forces du champ, les concepts de dons et les interviews menées, nous avons développé un modèle qui examine les interactions en ligne des patients dans un contexte d'action collective en ligne. Une approche multi-méthode, qualitative et quantitative, permet d'explorer les interactions des patients et de mesurer les déterminants de l'action collective en ligne sur ces espaces virtuels. L'analyse qualitative de 54 entretiens menés avec des patients, des proches de patients, des professionnels de la santé 2.0, des médecins et des soignants permet d'affiner le modèle de recherche, qui a ensuite été testé au travers d'une enquête quantitative auprès de 269 patients. Cette recherche contribue à la recherche en systèmes d'information en augmentant nos connaissances sur la dynamique individuelle et les interactions qui entourent les communautés de patients en ligne. / Over the last few years, virtual patients’communities have been developing tremendously over the Internet. These Web 2.0 communities allow frequent interactions among patients, who can share health-related information within an interactive environment. While many agree on the opportunity represented by those communities for its users, we know very little about what determines patients’ online collective action, specifically on virtual communities as well as the fundamentals of online collective action in these virtual spaces. Accordingly, this doctoral work examines why patients interact with others and how they interact on topics related to their disease through these virtual communities. Drawing on the goal-directed behavior (MGB), the expectancy-value (EVT) theories, the field force theory, gift concepts and field interviews, we have developed a model for examining patients’ online interactions and identified gift-giving behaviors in the context of online collective action. A multi-method, qualitative and quantitative approaches, enables us to explore patients’ interactions and measures the determinants of online collective action on these virtual spaces. The qualitative analysis of 54 interviews conducted with patients, patient’s relatives, Health 2.0 professionals, doctors and caregivers allows refining the research model, which has then been tested through a survey handled with 269 patients, members of patient’s communities. This research contributes to IS research by increasing our knowledge regarding the individual dynamics and interactions that surround online patients’ communities.

This thesis is one of the first in the Czech Republic dealing with the theme of gifted students in geography. The main aim of the thesis is to define the character of gifted grammar school student in geography. This wide and interdisciplinary theme is then divided into several scientific subthemes and questions. The basic theoretical approaches to the definition of gifted students generally and gifted students in geography are discussed in the theoretical background. The research part contains of the content evaluation of the International Geography Olympiad and the outcomes of the structured guided interviews. The content of the questions of the International Geography Olympiad is evaluated through the own constructed structured evaluation and then these questions are compared to the official Czech requirements for the graduation exam in geography. The outcomes of the guided interview are organized and interpreted using the method of the framework analysis. Despite the few problems while getting and analysing the data, there are finally defined the main characteristics of the gifted grammar school student in geography in the summary of this thesis.