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The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.

The diploma thesis deals with the companies’ transformation and the main focus is on the cross-border mergers and its tax implications. The theoretical part introduces the topic of companies’ transformation with focus on cross-border mergers and describes its legal, accounting and tax implications. The practical part contains of analysis of cross-border mergers made by Czech companies from 2008 to 2020. The goal of the analysis is to find out where to Czech companies make cross-border mergers most often. Then for the selected countries the tax systems and mainly the corporate income tax is described. Afterwards, with a model example, the most convenient country for cross-border merger from the tax and corporate income tax perspective is selected.

The Covid-19 pandemic has caused problem in a particular sensitive area: pregnancy, a moment with a significant impact on women's life. Prior research in this area has examined how women experience and manage pregnancy. However, it is still unclear how the experience of pregnant women is affected by key challenges arising from COVID-19. This research acts as a prerequisite study which can serve as a base for future design research in HCI (Human Computer Interaction). This study used semi-structured interviews in order to collect data. Participants in this study were recruited from two countries, India and Sweden, using initial purposive sampling followed by snowball sampling method. A qualitative analysis was carried out on the data, which showed that the key challenges faced by pregnant women during COVID-19 were as follows: social life, emotion and online/remote support. The study revealed that participants felt isolated and were deprived of social contact during their pregnancy, and that the feeling of women's partners being separated from the mother and baby during doctor visits and their other pregnancy related activities impacted both partners negatively. Moreover, while pregnancy application were used to compansate for these needs, such applications were typically lacking in accuracy of information on the participants specific needs, and were thus not well-suited for used during the pandemic. Thus, HCI experts need to look at design solutions considering pregnant women needs during pandemic situations.

Although closed seasons, bag limits and quotas are used to manage fishes within the Grouper/Snapper Complex off the southeastern United States, size limits are the cornerstone of fisheries management. Because fishers must release all undersized fishes despite fish condition, this regulation has created a mandatory catch and release system. Inherent in this management strategy is the supposition that these undersized fish survive in sufficient numbers so as to justify this regulation. To satisfy this criteria fish mortality must be low and released fish must also experience minimal sub-lethal effects. Determination of sublethal effects and evaluation of their potential impairment and duration of injury are required to develop effective physiology-based criteria to evaluate the efficacy of the minimum size rule. The goal of this research was to evaluate some aspects of the efficacy of the minimum size rule in the red grouper and red snapper fisheries off Florida by collecting traditional fisheries data and analyzing it in light of fish physiology, ecomorphology and behavior. Study objectives included 1) determination of the causes for the differences of hook mortality for red grouper and red snapper in the recreational and recreational-for-hire fisheries by necropsy of acute and latent mortalities, analysis of tag and recapture data for both J and circle hooks, determination of fish dentition and any differences in feeding behavior, 2) examination of the effects of rapid depression from depth on fish survival by inspection and comparison of the red grouper and red snapper swim bladders in both healthy and swim bladder ruptured fish from various water depths, comparison of tag and recapture data, investigation of the effects of fish venting, and laboratory simulations using fish hyperbaric chambers to determine healing and survival from rapid depression trauma, 3) analysis of movement patterns of tagged fish and 4) evaluation of some of the consequences imposed by the minimum size limit based on study results.

With an expanded increase in consumption and production in the last decades, the Western societies’ unsustainable way of living has started to have a destructive effect on the planet. Energy use and greenhouse gas emissions linked to production and waste control in societies can be reduced immensely with fewer goods. Through the sharing economy, goods, materials and services can be utilized to the fullest, decreasing the need for more production of raw materials. Sharing has both practical and economic gain for the consumer, the community and the environment. The aim of this research is to analyze and map the present state of sharing economy within Uppsala Municipality and evaluate how to adopt and implement sharing economy from the governance perspective of Uppsala. In this case study, a document analysis, a survey and interviews are used as analytical tools to answer the three research questions; what sharing economy practices and strategies are to be found within Uppsala Municipality; which are the identified drivers, barriers and attitude towards sharing economy within the public sector of Uppsala and how sharing economy platforms and services can be implemented in Uppsala Municipality. The results show that while some sharing economy practices and strategies can be found within Uppsala Municipality, there are no clear guidelines to be found on how to work with sharing economy. The public sector is positive towards a sharing economy and wants to see more sharing alternatives. In their opinion, the main drivers to sharing economy are saving on resources, economy and energy, while the main barriers are time consumption, uncertainty in who should be responsible for these services and complication in implementation. Finally, a shared knowledge and definition on sharing economy, a justification on why sharing economy should be implemented and a collaboration where every stakeholder finds their place in the projects seem to be the main premise of implementing sharing economy on a local governance level.

Writing plays an important role in people's daily communication. But for Chinese university students, writing an English composition constitutes a tough task, in which the use of cohesive devices is one of the major problems. Though cohesion has a lot to do with the quality of a composition, the empirical study of their relationship from the perspective of quantitative research is rarely done.

Magister Administrationis - MAdmin / The study aims to investigate whether delays occur within the pipeline of pension pay-outs, where these delays occur and what the policy implementations and management gaps are within the pension administration system. The study intends to produce findings that assist in reducing the aforementioned delays and increasing efficiency. The specific objectives of the study are threefold. Firstly, the study intends to outline the Government Pension Administration Agency’s (GPAA) current policy and pipeline of procedures with specific reference to pension pay-out times. Secondly, it will identify pension pay-out delays and trends with reference to categories and periods of delay. Finally, it will identify the major areas of complaints, pipeline problems and constraints. The methodology used is both a qualitative document analysis (QDA) and a descriptive analysis of the data. It is appropriate, suitable, cost-effective and common for desktop research. The corroboration of findings and confluence of evidence give credibility and thus triangulation of information is of immense value. The limitation of methodology, findings and results is specific to the Western Cape Education Department (WCED) which is the largest employer in the Western Cape Province. This study found that the Government Employees Pension Fund (GEPF) and the GPAA adopted New Public Management (NPM) values and strategies. Furthermore, pension pay-outs exceeding 60 days have been reduced when compared to the period prior to modernisation in 2010. Despite this, delays in payment remain very high. Internal sources include the GEPF Benefits Admin Committee; email and / or telephonic portals (GEPF Call Centre – reactive). External sources include the Public Protector and the Presidential hotline. Finally, total interest paid on late payments in 2010 was R1,054 billion and increased to R1,901 billion by 2017. The implication of these findings is expected to be further reductions in waiting times, as modernisation of the organisation continues. However, this cannot be a foregone conclusion because it will depend on the management of implementation.