The aim of this thesis within the theoretical and comparative part to identify the similarities and differences in the taxation of income from employment in the Czech Republic and Great Britain in the context of structural components and on the basis of facts to determine any recommendations for the Czech Republic, whose introduction could have positive impact on the resulting tax burden or, conversely, find and highlight solutions that are applied in the Czech tax system. The application will demonstrate these differences and specifics on examples aimed to seek lower tax liability for a selected amount of income tax and show the way of taxation of income from employment.

The paper analyzes the evolution of the labor market in Sergipe and micro reference to the years 2000 to 2013. In the meantime, it was found that the occupations grew 29,3% (Census 2000 and 2010, IBGE), while private employment to the state grew 103,8% (RAIS 2002 and 2013 MTE), influenced by new growth cycle in Brazil and local incentives. Also, it was noticed that some micro-regions had higher and other lower growth rates of occupations and jobs the state. Thus, to study the causes of the phenomenon will use the shift-share analysis that attaches to the expansion of contribution plots in employment or the structural components of the business lines or competitive differentiation (or locational) of each micro-region, for it will be used the IBGE activities classification. / O trabalho analisa a evolução do mercado de trabalho em Sergipe e microrregiões tomando como referência os anos 2000 até 2013. Nesse intervalo, constatou-se que as ocupações cresceram 29,3% (Censos 2000 e 2010, IBGE), enquanto o emprego privado para o estado cresceu 103,8% (RAIS 2002 e 2013, MTE), influenciados pelo novo ciclo de crescimento do Brasil e incentivos locais. Também, percebeu-se que algumas microrregiões obtiveram maiores e outras menores taxas de crescimento de ocupações e empregos que o estado. Assim, para estudar as causas do fenômeno será utilizado o método diferencial-estrutural (shift share analysis) que atribui à expansão das parcelas de contribuição no emprego ou a componentes estruturais dos setores de atividade ou a diferenciação competitiva (ou locacional) de cada microrregião, para isso será utilizada a classificação de atividades do IBGE.

Ziel der vorliegenden Arbeit ist die Entwicklung eines neuartigen Ferti-gungsprozesses für hochfunktionalisierte Strukturbauteile in PFH-Technologie. Eigens für die Verarbeitung von FKV-Profilen wird das IHU/Spritzgießverfahren grundlegend analysiert und die einzelnen Pro-zessstufen durch den Einsatz geeigneter Prozessmedien und -parametrierungen modifiziert. Mit Hilfe umfangreicher analytischer und numerischer Berechnungen sowie erfolgreicher Umsetzung eines neuar-tigen Temperierungskonzeptes lassen sich erstmals FKV-Profile ohne den Einsatz von Barriereschichten, endkonturnah und reproduzierbar in seriellen Taktzeiten umformen. Zudem ist somit eine Funktionalisierung mittels Spritzgießen und ein gesamtheitliches Beherrschen des Hybrid-prozesses gegeben. Ein Vergleich der Verbindungsfestigkeiten mit hyb-riden Referenzbauteilen beweist, dass sich durch die stoffschlüssige Anbindung zeit- und kostenintensive Vorbehandlungen einsparen und gleichzeitig höhere Verbundqualitäten erzielen lassen. Um das PFH-Strukturbauteil mit montagegerechten Verbindungsschnittstellen zu werkstofflich andersgearteten Multimaterialstrukturen zu versehen, dient ein eigens entwickeltes prozesskomplementäres In-situ-Integrationsverfahren. Abschließend ist ein allgemeiner methodischer Ansatz für den technologischen Transfer und Adaption systematisch aufgeschlüsselt, sodass sich die einzelnen Entwicklungspfade nachvoll-ziehen lassen.:1 Einleitung 2 Zielsetzung 3 Stand der Wissenschaft und Technik 4 Anforderungen an einen faserverbund-gerechten IHU/Spritzgießprozess 5 Prozessentwicklung und Validierung 6 In-situ-Integrationsprozess für metallische Inserts 7 Konfiguration einer seriellen Fertigungstechnologie 8 Zusammenfassung und Ausblick Anhänge / The goal of this thesis is the development of a new production technol-ogy for highly functional lightweight structural parts. Therefor the hy-droforming supported overmolding process was chosen as a suiting manufacturing process. By usage of analytical and numerical calcula-tions as well as adapting a new kind of temperature distribution con-cept, the new Polymer-FRP-Hbyrid-Technology is enabled to manufac-ture frp-profile based structural components without the need for a barrier layer. The final product possesses its’s final shape already and has no need for further machining processes. A comparison with state-of-the-art metal-plastic-hybrid bonding systems shows a way higher value for the new technology due to the adhesive bond between the tape and injection molding polymer. Furthermore, the technology was enhanced with a process implemented insert joining process. Finally, a methodical approach for the technology transfer is presented.:1 Einleitung 2 Zielsetzung 3 Stand der Wissenschaft und Technik 4 Anforderungen an einen faserverbund-gerechten IHU/Spritzgießprozess 5 Prozessentwicklung und Validierung 6 In-situ-Integrationsprozess für metallische Inserts 7 Konfiguration einer seriellen Fertigungstechnologie 8 Zusammenfassung und Ausblick Anhänge

The present work was conducted at Scania CV AB and has as main goal to produce a cast steel guideline. There is a great need to conduct a cast steel guideline, in order to help designers in their process to choose suitable materials and methods to produce lightweight components with higher performance. This work contains information related to mechanical properties, casting processes, castability, machinability, defect characterization, heat treatments, weldability and surface treatments of cast steels. This work was limited to cast steels which could be applied on two specific components of the truck, a bracket which is a structural component of chassis subjected to fatigue and a turbo manifold which is subjected to creep, oxidation, corrosion-, thermal- and mechanical- fatigue. A benchmark search was performed focused on these two components. A characterization of a cast stainless steel turbo manifold prototype was performed in the as-cast state, which included microstructural analyzes and hardness measurements. Besides this initial characterization, a set of heat treatments were conducted, in order to study the possibility to eliminate the initial grain boundary carbides. The main conclusions of this work are that cast steel has potential to be a material choice in many applications due to its wide range of properties. For structural parts, cast steel is advantageous compared with cast iron when for instance welding and high strength combined with high fracture toughness are requirements. For high temperature resistance components, cast steel or more precisely cast stainless steel, is advantageous for service at temperatures >750 ºC,besides its higher price. The annealing heat treatment followed by an aging treatment eliminated most of the grain boundary carbides and increase the hardness through a fine dispersion of carbides in matrix, which can also increase the creep resistance. / Examensarbetet utfördes på Scania CV AB med främsta målet att utarbeta en vägledande guide för gjutstål. Det finns ett stort behov av att sammanställa en guideline för gjutstål, med syfte att hjälpa konstruktörer i deras process att välja lämpliga material och metoder för att producera lättviktskomponenter med högre prestanda. Arbetet innehåller information om mekaniska egenskaper, gjutningsprocesser, gjutbarhet, skärbarhet, defektkarakterisering, värmebehandlingar, svetsbarhet, ytbehandling och mycket annat gällande gjutstål. Detta arbete var begränsat till gjutstål som kan tillämpas för två specifika komponenter i lastbilen, en konsol som är en strukturell komponent i chassit som utsätts för utmattning och ett turbogrenrör vilket är en komponent som utsätts för högtemperaturcykler. En benchmark utfördes med fokus på dessa två komponenter. Slutligen gjordes en karakterisering av turbogrenrörsprototypen i rostfritt stål, i det gjutnatillståndet, vilket inkluderade mikroanalyser och hårdhetsmätningar. Förutom den förstakarakteriseringen, utfördes en uppsättning värmebehandlingar för att undersöka möjligheten att eliminera de initiala korngräns-karbiderna. De viktigaste slutsatserna av detta arbete är att gjutstål har potential att bli ett materialval i många applikationer på grund dess breda egenskaper. Konstruktionsdelar i gjutstål är fördelaktiga jämfört med gjutjärn, till exempel vid svetsning och när hög hållfasthet i kombination med hög brottseghet är nödvändigt. För högtemperaturs-komponenter är gjutstål, eller mer exakt, gjutna rostfria stål fördelaktiga för service vid temperaturer >750 ºC, med undantag för dess högre pris. Glödgningsvärmebehandling följt av åldringsbehandling eliminerar de flesta av korngräns-karbiderna och ökar hårdheten genom en fin dispersion av karbider i matrisen, vilket också kan öka krypmotståndet.