In its theoretical part, the thesis "Postural Function at Early Age and Final Condition of Motor Functions at Preschool Age" summarizes the knowledge of motor abilities and skills, postural control and development, control and development of rough and fine motorics. At the same time, the theoretical part resumes briefly characteristic features of developmental coordination disorders, way of their diagnostics and possible treatment. Furthermore, it presents the most common tests used for motorics assessment and its disorders. Practical part focuses on comparison of results according to developmental kinesiology as an investigation method and MABC-2 test. There have not been found any statistically important relations between the results of the developmental kinesiology test as an investigation method performed in the first and fifth week and in the third month of postnatal development and the results of MABC-2 test performed in the same children at school age. Likewise, there seem to be no statistically important relation between the results of MABC-2 test in children playing sports and those not playing any sport, neither in the results of MABC-2 test in children of sporting parents and non- sporting parents. Key words: Postural function, developmental kinesiology, motor abilities, motor skills,...

The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrating an analysis of the complex regulatory approaches adopted by the Commission for the establishment and smooth functioning of the Internal Market. It is argued that the past decade brought a notable change in the Court-dominated pattern of direct tax integration. This change is apparent first in the evolution of enforcement strategies under Articles 258 and 260 TFEU; and second, in the increased reliance upon non-binding regulatory measures. Both developments have strengthened the role of the Commission, supplying it with more possibilities for influencing national direct tax systems, despite the reluctance of Member States to agree upon legislative harmonisation. Against this background, the procedural and substantive problems associated with these instruments require closer examination. The normative scope of this research covers the key procedural problems related to the infringement procedure and non-binding regulatory measures. The empirical component explores the Commission’s enforcement and coordination practices, drawing particular attention to two case studies: the tax treatment of losses in cross-border situations and exit taxation. Following the analysis of enforcement and coordination in the field of direct taxation, the study argues the need and proposes potential solutions for (i) the developing of a more comprehensive procedural framework for the infringement procedure and non-binding regulatory acts; (ii) the strengthening of accountability mechanisms; and (iii) the enhancing of the effectiveness of their application.

Manufacturing firms are realising the customer value and competitive edge that can be captured through digitalisation. Manufacturing firms are therefore striving to integrate digital technologies on the existing product range to create an ecosystem of connected products to create, monitor and manage the aftermarket product services. The integration introduces multiple conflicting innovation regimes into the organisation namely product innovation and digital innovation regime. This changes the way traditional manufacturing companies work with dynamics business models and dynamic market conditions requiring a new approach to maintaining customer relationships, rethinking the organizational structure and product developmental processes. The current study focuses on the product development challenges to which the manufacturing companies are exposed while developing connected products. Physical development processes are characterised by physical materiality, long lead times, upfront planning, early binding following a linear development framework while digital innovation is characterised by digital materiality, shorter lead time, multiple launches, late bindings which follows an iterative agile model of development. The contrasting characteristics create challenges for executing physical-digital product development projects. A Swedish manufacturing company is considered as a case study company and 19 process challenges are identified and reported in the current study through interviews with 26 stakeholders from diverse functions along with secondary data observations from project interaction meetings. These challenges are prioritised and group into five overarching challenges which are lack of integrated development process, coordination issues, integration issues, knowledge gap and resources issues. Three external companies are interviewed to compare challenges in the physical-digital product development process and identify process and practices adopted by the companies to mitigate those challenges. Based on the insights from the literature study, interviews from the case company and external companies, six recommendations were proposed. The recommendations include defining clear roles and responsibilities, creating a TRL chart for connectivity, strengthen front-loading activities, developing connectivity integrated NPD process, creating a flexible framework for functions to coordinate and develop connectivity integrated testing process. / Allt fler tillverkningsföretag inser det ökade kundvärdet och konkurrenskraften som digitalisering kan medföra. Tillverkningsföretag strävar därför efter att integrera digital teknik i det befintliga produktsortimentet för att skapa ett ekosystem av digitalt uppkopplade produkter för att utforma, övervaka och hantera produkter och tjänster på marknaden. Integrationen kan skapa konflikter mellan företagets innovationsregimer i organisationen, såsom produktinnovation och digital innovationsregim. För att kunna upprätthålla kundrelationer samt omstrukturera organisationen och produktutvecklings-processerna krävs en ny strategi, eftersom integrationen förändrar hur traditionella tillverkningsföretag arbetar med dynamiska affärsmodeller och dynamiska marknadsförhållanden. Denna studie fokuserar på de utmaningar i produktutveckling somn tillverkningsföretag möter i utvecklandet av uppkopplade produkter. Utvecklingsprocesser för fysiska produkter kännetecknas av långa ledtider, planering i förväg samt tidiga beslut utifrån ett linjärt utvecklingsramverk, medans digital innovation kännetecknas av kortare ledtider, flera lanseringar, och senare beslut som följer en iterativ, agil utvecklingsmodell. Skillnaderna i utvecklingen av digitala och fysiska produkter skapar utmaningar för att genomföra fysisktdigitala produkttvecklingsprojekt. En fallstudie utfördes på ett svenskt tillverkningsföretag där 19, olika processutmaningar identifieras och rapporteras i denna studie. Studien baseras på intervjuer med 26 intressenter från olika avdelningar, samt sekundära dataobservationer från projekmöten. Utmaningarna prioriteras och grupperas i fem övergripande problemområden; utmaningar avseende samordning, integration, kunskap, respektive resurser, samt avsaknad av en integrerad utvecklingsprocess. Tre externa företag intervjuas för att jämföra utmaningar i den fysiskt-digitala produktutvecklingsprocessen samt för att identifiera processer och metoder som företagen har använt för att hantera dessa utmaningar. Baserat på litteraturstudien, intervjuer från företaget och de externa företagen föreslås sex rekommendationer. Dessa inkluderar att definiera tydliga roller och ansvarsområden, skapa ett TRL-diagram för anslutningar, stärka front-loading-aktiviteter, utveckla en integrerad produktuvtvecklings process för uppkopplade produkter samt skapa ett flexibelt ramverk för funktioner för att samordna och utveckla en integrerad testprocess för uppkopplade produkter.