Background: More detailed usage of incentive therapy (IT) in the Czech Republic is still unknown. On the contrary, theme of drug issues among female users and issue of usage of drugs during their pregnancy period is becoming much more actual in the field of addictology. Particularly, the public is prejudiced and shows stereotyped behaviour against drug pregnant addicts. The first attempts to combine IT and the specific group of drug pregnant addicts have been started by low-threshold facilities like XTP Sananim in Prague and Centrum U Větrníku in Jihlava. Objective: The aim of this thesis is to map the current situation of IT in that facilities which engage in programmes for drug pregnant addicts based on the IT. Methodology: The data were gained by using semi-structured interviews whose respondents work in low-threshold facilities. In the analysis elements from the theory of addictology were utilised. Results: On the basis of statements of interviewees was found that two chosen facilities has clearly defined program of IT and the structured working course with their clients. The both differ in terms of remuneration clients. The main reason, why to start to work on the basis of IT, is a high number of contacts with drug pregnant addicts, which was always the initiative of one worker in a facility...

The thesis is focused on issues of motivation for learning of pupils at the end of primary school. The first part of the thesis elaborates theoretical solutations to the process of the motivation for learning of pupils at school. It explains the definition of motivation in the pedagogical and psychological point of view. The thesis also introduces internal and external factors which are considered to create the motivation for learning. For the support of the motivation a teacher has to know the age specifics of the children, orientation of their personality and their learning style. The crucial sources of the motivation for learning are cognitive needs, social needs and achievement needs which participate in individual motivation orientation of children. In the case the needs are not developed or satisfied they may happen to be frustrated and manifested as boredom or fear. The action research in the second part ot the thesis watch which methods the class teacher uses to actualizate and develop the needs of her pupils. The complementary research is made with other teachers of the pupils at this age and investigates the competence to react to the motivation requirements of their pupils. This research also finds the subjective reactions of these pupils. The results of the research proved that pupils...

In peace and conflict research the study of peace agreement implementation has often focussed on the duration of peace. This however risks overlooking the implementation of the peace agreement as a whole. Simultaneously, the relationship between biased versus neutral mediators and the degree of agreement implementation has not been systematically investigated. This study addresses this gap by asking: how does biased mediation affect the implementation of peace agreements? I apply the logic of theories on artificial incentives for peace (Beardsley 2008) and argue that biased mediators will create and use more temporary incentives to induce the warring parties towards a negotiated settlement. Once a peace agreement is signed and the mediator’s influence wanes, it is argued that these artificial incentives ultimately result in reduced momentum for implementation and a lower degree of implementation overall. This leads to the expected hypothesis that if a mediator is biased peace agreements will be implemented to a lower degree. Using the methods of structured, focussed comparison and process tracing, this paper will compare the mediation and implementation processes in the Tajikistan and Burundian civil wars. The findings display partial support for the hypothesised causal mechanism, although the hypothesis overall is not supported.

La rémunération des dirigeants est au centre des débats sur la gouvernance d’entreprise. La présente recherche a ouvert deux volets empiriques distincts pour nourrir ce débat. Dans le premier volet d’études empiriques, nous avons examiné la possibilité que les dirigeants profitent de leur pouvoir sur le conseil d’administration pour extraire des rentes économiques sous la forme d’actions gratuites et de stock-options. Puis, nous avons testé l’impact des incitations financières détenues par le dirigeant sur la performance de l’entreprise. Sur la base d’un échantillon de 510 entreprises-années extraites du SBF 120, nos résultats rejettent l’hypothèse d’extraction de rentes. Ensuite, nos résultats suggèrent que les dirigeants détiennent, en moyenne, le niveau optimal d’incitations financières permettant de maximiser la performance. Dans notre second volet d’études empiriques, nous avons souhaité évaluer le bien-fondé de la pratique de gestion consistant à intégrer des mesures d’innovation dans les contrats de rémunération. Sur la base d’un échantillon d’entreprises de haute et de basse technologie du S&P500, nos résultats semblent confirmer le bien-fondé de cette politique de rémunération. En effet, nous avons observé que la proportion d’entreprises dont les bonus des dirigeants intègrent une mesure de l’innovation est plus forte pour les entreprises des secteurs de haute technologie par rapport aux entreprises de basse technologie. Ensuite, nos résultats suggèrent que les entreprises de haute technologie qui intègrent des mesures d’innovation dans le bonus des dirigeants sont plus performantes que celles qui n’y ont pas recours / CEO compensation is at the core of the debates on corporate governance. This research has opened two different areas of empirical inquiry to enrich this debate. In our first area of inquiry, we investigate the possibility for CEOs to take advantage of their power on the board to extract economic rents in the form of restricted shares and stock-options. Then, we test the impact of CEO equity incentives on firm performance. On the basis of a sample of 510 SBF120 firm-year, our results reject the rent extraction hypothesis. Then, our results suggest that CEO hold, on average, the optimal level of equity incentives enabling the maximization of performance. In our second area of empirical inquiry, we examine the performance consequences that follow the use of innovation measures in CEO bonus contracts. The results, drawn from a sample of S&P500 high technology firms and low technology firms, support the relevance of this compensation policy. Indeed, we observe that the proportion of firms which CEO bonuses have integrated an innovation measure is higher for high technology firms compared with low technology firms. Moreover, we find that high technology firms whose CEO bonus incorporates R&D measures perform better than firms which rely on other types of financial and non financial measures in defining the CEO bonus

This paper analyzed the FDI trends between Korea and its FTA partners which were Chile, Singapore and EFTA. The other group was central European countries and their FTA partner countries that are Chile, Mexico and South Africa. The empirical studies of FDI developments after FTA have found that the results were different from country to country even though they have the FTA status with the same countries. Korea has been increased FDI investment in its FTA partner countries but not with Chile and EFTA. Similarly, Germany has increased its FDI in their FTA partner countries after FTA. But most central European countries which are Czech Republic, Slovakia, Poland and Hungary were not much changed their FDI investment after FTA. But their investment also increased when we measure FDI in the absolute numbers between before and after FTA. Regarding the prospects of FDI flows between Korea and central European countries after ROKEU FTA, We took into accounts such as FDI trends with its FTA partners, FDI regime and current FDI position etc including ROKEU FTA itself. Basically, we could predict that FDI would increase in central European countries from Korea when we consider the previous trends between them and the results of empirical analyses of the FTA partner countries. So it is hard to say that FDI will be increased in Korea from these countries after FTA. But Germany would be very active outward economy and it would invest more in South Korea than before FTA.

The policy of investment incentives is applied in majority of countries all over the world. This popularity is in contradiction with rare academic analyses of this phenomenon and those few existing are not reflected by the actual policy. This work intends to partially fill the first gap and is devoted to estimation of fiscal impact of the policy and also its effects on employment. It contains a proposal of cost-benefit calculation and its application in Czech Republic. The necessary condition for any application of this method, one needs to assess causal impact of such policy on investment and also indirect effects in the labour market. Comparison of investment behavior of supported firms and firms from control group (chosen by matching estimator) shows that the extra investment generated (or maybe only accelerated) was at most 30% of contracted amounts. Indirect effects in labour market are estimated via dynamic model of employment using Heckman's treatment of selection. Inquireies show that linkage effects dominate the crowding out effects, signalling that domestic firms on average benefit from the presence of their foreign conterparts. Turning to supported vs. nonsupported firms, this effect diminishes. For estimation of various scenarios of fiscal and employment effects I use results from econometric estimates of this work as well as the other works from Czech environment. The unitary fiscal cost of one job created is several hundred tousand CZK and therefore the net cost has to be confronted with other potencial benefits of policy. With respect to fact that majority of firms resides and operates in Czech Republic prior the incentive award, technological transfer or other positive effects do not find much support in my findings. This indicates that the arguments for the provision of this policy in Czech economy are not valid (any more).

Le législateur français a intégré le critère d’efficience dans la détermination du prix du médicament remboursable en 2012. L’efficience des médicaments doit être documentée pour les produits susceptibles d’apporter un bénéfice thérapeutique important et d’avoir un impact significatif sur les dépenses d’assurance maladie. Elle vise à mesurer le coût du gain marginal en santé produit par une intervention, par rapport au coût et à l’efficacité d’une autre intervention substituable. La thèse se situe dans une perspective d’analyse empirique des relations de délégation à l’œuvre dans la régulation du médicament, en vue de son accès au remboursement et de la fixation de son prix en France. Elle se fonde sur une analyse de trois applications de l’évaluation de l’efficience reflétant un approfondissement progressif de l’évaluation économique de l’intervention de santé dans trois contextes institutionnels distincts. Leur comparaison permet d’identifier les enjeux soulevés par la mise en œuvre de la régulation, les facteurs de son efficacité et les risques associés au regard du cadre théorique de la théorie des incitations en se posant successivement les questions suivantes : 1) L’information produite par le calcul économique expose-t-elle le décideur à un risque de manipulation de l’outil ? 2) L’apport du calcul économique est-il amélioré dans un processus d’évaluation contraint? 3) Des approches complémentaires peuvent-elles enrichir l’évaluation économique et en améliorer l’usage en révélant d’autres déterminants de la décision en santé? Les travaux de la thèse mettent en évidence l’apport du critère d’efficience pour améliorer l’information du décideur. Le risque, réel, de capture de régulation peut être limité par un processus d’évaluation plus transparent et par une explicitation des enjeux de la décision et des objectifs de la régulation. / In 2012, cost-effectiveness has been formally introduced in the French legislation as a criterion to determine the price of prescription drugs. Cost-effectiveness is requested to claim for reimbursement of drugs expected to provide a therapeutic benefit and to have a significant impact on Social Insurance budget. Cost-effectiveness estimates the incremental cost and effectiveness produced by an intervention in comparison to other interventions that could have been used. The thesis is an empirical analysis of delegation relationships in the regulation of reimbursed drugs in France. The thesis analyses three different applications of cost-effectiveness evaluation to highlight the issues surrounding the use of economic calculation and the risks that are associated with it through three questions: 1) does the cost-effectiveness evaluation expose the regulator to regulation capture? 2) Is the contribution of the cost-effectiveness evaluation enhanced in a regulatory framed process? 3) Could complementary evaluations enrich cost-effectiveness evaluation and favour its usage via the clarification of the issues surrounding the decision? The thesis documents the benefit provided by the introduction of the cost-effectiveness criteria. The actual risk of regulation capture could be limited through a more transparent process of evaluation and through a clarification of the objectives of the regulation.

O objetivo do presente trabalho consistiu na análise das ferramentas utilizadas pelo Direito para a proteção do meio ambiente. Para a sua consecução, estudou-se doutrina, legislação, jurisprudência e dados fáticos disponíveis em veículos de mídia digital ou impressa e sítios eletrônicos oficiais. Foram, também, conduzidas entrevistas com autoridades públicas do Estado de São Paulo e visitas a proprietários de imóveis rurais. As constatações revelaram a pluralidade de ângulos sob os quais a temática da proteção do meio ambiente pode ser encarada. As principais contribuições desta pesquisa consistiram na demonstração da insuficiência do sistema de sanções negativas para a proteção do meio ambiente, sendo indispensável a criação de incentivos positivos às práticas favoráveis ao meio ambiente. Os principais temas desta dissertação foram tratados em capítulos próprios e puderam ser assim elencados: (i) o Direito Positivo e as normas jurídicas comentários quanto à positivação do Direito e a importância das normas ; (ii) a evolução do Direito Ambiental no Brasil e a sua finalidade tendências do Direito Ambiental no Brasil e a busca da proteção ambiental ; (iii) o regime de sanções negativas maneira como as sanções negativas são aplicadas e seus resultados ; (iv) o regime de incentivos maneira como os incentivos positivos são aplicados atualmente e propostas de utilização em outros casos ; (v) experiência brasileira na concessão de incentivos ambientais as previsões normativas já existentes e os resultados alcançados no Brasil ; e (vi) o Direito Internacional Ambiental e a experiência dos países na concessão de incentivos comentários sobre tratados internacionais e normas internas de outros países que utilizam incentivos positivos para a proteção do meio ambiente. Foi apresentado um conjunto de reflexões críticas com base no material analisado e no diálogo com autoridades públicas, acadêmicos e cidadãos brasileiros na vivência profissional do pesquisador. / The scope of this work was to study the tools provided by the Law for the protection of the environment. For this purpose, this work analyzed the following material: doctrine, legislation, jurisprudence and factual data available on digital or printed media channels, as well as official websites. Interviews with public authorities of the State of São Paulo and visits to rural properties were also carried out. The findings disclosed various points of view regarding environmental protection. The main contributions of this research consisted in demonstrating the failure of the system based on negative sanctions for the protection of the environment, reason why positive incentives for environmentally friendly practices must be created. This dissertation discoursed on the following main themes: (i) the Positive Law and the legal rules comments on the positivation of the Law and the importance of statutes ; (ii) the evolution of the Environmental Law in Brazil and its goal tendencies of the Environmental Law in Brazil and the pursuit of environmental protection ; (iii) the sanctions regime how penalties are applied and what are their results ; (iv) the incentives regime how positive incentives are currently applied and proposals for enforcement ; (v) the Brazilian experience in the enactment of environmental incentives the legal rules currently applicable and the results observed in Brazil ; and (vi) the International Environmental Law and the experience of countries in the giving of incentives comments on international treaties and domestic rules of countries that enacted positive incentives for the protection of the environment. The study formulated critical findings based on the material analyzed and on discussions held with public authorities, students and citizens during the professional experience of the researcher.

A research submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation), Johannesburg, 2017 / South Africa is young democratic country with just 22 years in democracy underpinned by the South African Constitution Act of 1996. Achievements and strides have been made to address the ills of the past but like any other emerging economy, major challenges remain. These challenges impact on business and the society at large. These challenges include lack of education, high rate of unemployment, high levels of inequality, lack of infrastructure and investment stimulate growth. This has been compounded by the slowdown in the world economy. The culmination of these issues has resulted in slow or very little economic growth. The South African Government remains instrumental in the development of the economy. Much is still required to ensure that there is prosperity for all that live in the country. The Government has come-up with the National Development Plan (NDP) 2030 as the economic growth strategy to address these major challenges. There are various programmes and plans set up by the Government to address these challenges. This research discusses some of the initiatives to address these challenges. As mentioned above, one of the critical issues facing South Africa is the lack of infrastructure and investment to boost the South African economy. The focus of this report is on tax incentives to support Small Medium Enterprises and industry at large with a view that development of Small Medium Enterprises will yield economic growth. Reputable institutions such as OECD share a view that development and growth of SMEs is quite critical to the economic growth, SMEs are equally important for South African economic growth. ‘SMEs (small and medium-sized enterprises) account for 60 to 70 per cent of jobs in most OECD countries, with a particularly large share in Italy and Japan, and a relatively smaller share in the United States. Throughout they also account for a disproportionately large share of new jobs, especially in those countries which have displayed a strong employment record, including the United States and the Netherlands.’ OECD publication, SMALL BUSINESSES, JOB CREATION AND GROWTH: FACTS, OBSTACLES AND BEST PRACTICE. One can argue that with 60 to 70 per cent of jobs for most OECD countries, Small Medium Enterprises are actually the economic drivers for these countries. / XL2018

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015 / Small, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.