The subject of this thesis is application of Notional Defined Contribution system in Czech Republic. In this pension system everybody has his own individual pension account on which he or she saves money. Interest is accredited to this account. When this person retires, the pension is calculated based on pension account balance. Contributions do not really stay in pension system, but they are paid to current pensioners (resemblance to PAYG system). In first chapter I deal with pension systems in general, in second chapter I deal with theoretical NDC system. In third chapter I analyze practical application of NDC system in Sweden. Fourth part of this thesis analyses the possibility of introducing NDC pension system in Czech republic.

My diploma thesis deals with the introduction and analysis of the NDC system (Notional Defined Contribution). I devote myself to pension system in the Czech Republic too. The diploma thesis provides informations on individual elements of the NDC system and its financial sustainability. In the theoretical part I deal with the pension systems in general and with states that have already introduced the NDC system. In the practical part I deal with the pension system of the Czech Republic in according to the questionnaire. I try to evaluate whether the NDC system is advantageous for the Czech Republic.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder’s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed. The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment. The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition. Another alternative is the UK's Enterprise Investment Scheme (EIS), which offers a package of tax reliefs that becomes applicable when an individual invests in a company for example a tax credit of 30 percent of the cost of acquisition. A final option is the Notional Interest Deduction (NID) which is a tax deduction for companies regarding a fictitious interest on equity. Of these models, only the NID deduction equalizes the tax asymmetry, because of that it is a relief that is comparable to the tax credit deduction for interest on borrowed capital. However entails all models, except the venture capital deduction, to make external capital more accessible by reducing the external investor's required rate of return by allowing a permanent tax relief. Aside from the NID deduction all models includes conditions that reduces the risk of the use of the models for purpose of tax avoidance which results in that that models can be perceived as complex.

The object of this study is to draw art into the common net of organization, along with those other enterprizes more commonly associated with the exercise of intelligence. The method chosen for this is based upon the idea of effective procedures, namely by setting out to construct a (notional) 'art machine'. The argument falls into two parts, the first dealing with the general concept of authorship and the second with its products. Part I offers a definition of an abstract, rudimentary productive process and describes its observers. There is an examination of the relation between structure and purpose, which moves towards a general definition of authorship made in terms of extracting order from a surrounding. Principles of order extraction are examined, with particular reference to the Law of Requisite Variety. Examination of extracted order, as structure, heuristics and the like, leads to discussion of the transmission of purposes between purposeful systems, as well as general problems of constraint, and of regulation and control. Part I ends with a proposal for a paradigm for a rudimentary mechanical author. Part II concentrates on the products of authorship, seeking characterizing features of those that may be classified as art. There is discussion of objective knowledge and its value and of the characteristics of experience as a form of objective knowledge. It is suggested that art is concerned with experience and that this dictates its method, which is to produce simulation procedures based on a language constituted by the synthetic structures discussed in Part I. Lines are suggested for realizing an 'art machine' and there is a review of prospects. A section of notes consisting of speculative ideas and empirical applications connected with the conclusions of the text follows Part II.

We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in Austria during the early 2000s to evaluate the effects of the AGI on corporate equity and profit distribution. Our analysis provides evidence that such an allowance could increase corporate equity ratios by 5.5 percentage points and reduce profit distributions by 7.6 percentage points. These effects are stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified. Additionally, we contribute to the recently expanding literature on the influence of ownership on tax planning as we find significant differences in the utilization of the AGI depending on individual specifics of the majority shareholder as well as depending on the number of shareholders of the respective firms. / Series: WU International Taxation Research Paper Series

I denna studie görs en jämförelse av prefabricerade våtrumsmoduler gentemot platsbyggda våtrum ur ett ekonomiskt-, tids- och kvalitetsperspektiv. Detta arbete görs i samarbete med Gunnar Prefab AB där en undersökning görs baserat på 300 fiktiva våtrum. Det huvudsakliga målet med detta arbete är att ta fram en kostnadskalkyl, en tidsplan och de kvalitetsmässiga aspekterna för metoderna. Detta i syftet om att ge en vägledning vid beslutsfattande om produktionsmetod vid framställning av våtrum. Jämförelsen baseras på en egenframtagen mängdförteckning och våtrummen granskas under godtyckliga förutsättningar i nyproduktion. Undersökningen har begränsats till en leverantör och en planlösning. Först tas en teoretisk referensram fram som är grundförutsättningarna för arbetet. I denna del sker en genomgång för hur tillverkningen av ett våtrum går till för respektive metod och teorin bakom framställningen av en kostnadskalkyl. Slutligen redovisas det hur tidsplanen och hur de kvalitetsmässiga aspekterna tas fram. I nästa kapitel redovisas tillvägagångssättet för beräkning av de direkta- och gemensamma kostnaderna samt genomförandet av jämförelsen i tid och kvalité. Det visade sig vara svårt att göra en kostnadsjämförelse baserat på ett så pass stort projekt som 300 badrum då övrig litteratur i ämnet visade på olika siffror i kostnadsfrågan. I jämförelse vad gäller kvalitén granskades metodernas kvalité- och ledningssystemen samt för- och nackdelarna ur kvalitésynpunkt. Detta resulterade i att kvalitén för det prefabricerade modulerna var något högre då enheterna tillverkas i kontrollerade förhållanden. Den största skillnaden mellan dessa byggmetoder var byggtiden. För det prefabricerade våtrummet tog det 34 veckor att framställa och för det platsbyggda tog det 102 veckor. Slutsatsen av arbetet är att det prefabricerade våtrummet produktionstekniskt blir det billigare alternativet endast om omfattning av projektet är tillräckligt stort, dock kan det vara ett bättre val ur ett kvalité- och tidsperspektiv. En rekommendation vid val av denna metod är att entreprenören behöver vara delaktig i ett tidigt skede för att minska byggtid och kostnad. Vid projekt med flera olika typbadrum rekommenderas att kombinera den prefabricerade metoden med den platsbyggda, då moduler inte går att implementera för exempelvis mindre WC. På grund av det höga trycket på marknaden kan det vara svårt att få tag på material och arbetskraft vilket kan leda till konsekvenser för slutresultatet. Vid pressade tids- och kostnadsförhållanden så kan prefabricerade moduler vara att föredra då de framställs i fabrik med en löpandebandprincip. / The premise of this thesis is a comparison study of which prefabricated bathroom modules are compared to on-site built bathrooms from an economic, time and quality standpoint. This work is done in collaboration with Gunnar Prefab AB where a survey is carried out based on 300 fictitious bathrooms. The main objective of this work is to develop a cost estimate, a timeline and the quality aspects for each method. The purpose is to provide guidance when choosing what production method is the most optimal choice when producing bathrooms. The comparison is based on a self-made quantity list and the bathrooms are examined under arbitrary conditions in new production. The survey has also been limited to one contractor and one specific architectural plan. The thesis starts off with a theoretical reference framework which is considered as the foundation of this report. In this chapter, an explanation is carried out on how the production of a bathroom is constructed for each method and the theory behind the production of a cost estimate. Lastly, an explanation is given on how the timeline and the quality aspects are developed throughout the project. The following subheading presents the approach of calculating direct and common costs and the implementation of the comparison in time and quality. It proved difficulties to make a cost comparison based on a project as large as 300 bathrooms do to that literature in this subject showed different figures revolving the cost issue. The result of collected quotes and cost calculations gives a total of 17 533 544 kronor for the prefabricated bathroom modules and 18 290 691 kronor for the built on-site bathrooms. To compare the quality and its advantages, disadvantages and quality- and management systems were examined from a quality point of view. The results concluded that the quality of the prefabricated modules was slightly better due to the fact that they were manufactured under a controlled environment. The main difference between said construction methods was the construction time. For the prefabricated bathrooms it took 34 weeks to produce and for the built on-site bathroom it took 102 weeks. The conclusion of this thesis is that the prefabricated bathroom could be the cheaper option only if the project would be of a larger scale and could be a better choice from a time-saving perspective. One recommendation when selecting this method is that the contractor needs to be involved from an early stage in order to reduce construction time and lower the costs. For projects with several different type of bathrooms where they have different layouts, it is recommended to combine the prefabricated method with the built on-site, as modules can’t be implemented for plans with smaller WC. Due to the high pressure on the market, it can be difficult to obtain materials and labour, which can lead to consequences for the end result. In projects where time and cost is of essence, the prefabricated modules may be preferable when produced in a factory that runs by the assembly line principle.

Este trabalho trata das principais filosofias de verificação de pilares à flexão composta em pórticos de aço assim como das normas que as recomendam. São discutidas as metodologias baseadas em comprimentos efetivos de flambagem, forças horizontais fictícias e análise avançada. É proposta uma metodologia de análise avançada utilizando elementos finitos de casca, que incorpora os efeitos das tensões residuais, imperfeições geométricas e não-linearidades geométricas e do material. São apresentados, ao final do trabalho, exemplos para comparação das diversas metodologias discutidas ao longo do texto. / This work discusses the main philosophies used to verify columns subjected to bending and compression in steel frames as well as the standards which recommend them. The effective length and notional loads approaches and the advanced analysis concept are discussed too. It is proposed a methodology of advanced analysis based on shell finite elements that accounts for the effects of residual stresses, geometric imperfections and geometric and material non-linearity. It is presented, at the end of the text, samples for the comparison of the several methodologies discussed throughout this work.

Après s’être interrogée sur la notion de sens, cette thèse se fixe pour objectif de dégager un certain nombre d’éléments linguistiques allant dans le sens d’une caractérisation abstraite à même de rendre compte des différents emplois du verbe anglais want. Il est proposé que ce verbe conserve aujourd’hui quelque chose de son emploi diachronique initial en tant que « verbe de manque » à partir d’une première opération de localisation par laquelle le sujet grammatical est mis en relation avec un objet ou une propriété non-immédiatement disponible pour lui dans la situation d’énonciation. Cette mise en relation particulière accompagne un processus de subjectivisation culminant dans une tendance forte à la modalisation de l’énoncé en want, en lien avec des effets déontiques et épistémiques. Par ailleurs, les interprétations mixtes associées à l’énoncé en want poussent à proposer d’en rendre compte par une « concentricité notionnelle » centrée sur un état stable p donné comme absent du domaine du sujet et à partir duquel s’élaborent les notions de manque, de désir et de volonté qui se convoquent et s’activent mutuellement à partir du second argument de want. Il semble intéressant de le traiter comme un domaine notionnel organisé autour de p, lequel sert de repère permettant d’envisager une seconde opération de localisation qui autorise le repérage d’une relation permettant d’atteindre p. Ainsi, la distinction désir / volonté est pensable en termes de degrés dans les déterminations que l’on peut construire à partir du manque. Ce travail met donc en relation les constructions syntaxiques possibles du second argument de want et ces déterminations. / After an overview of what underpins the notion of meaning, this thesis intends to identify a number of linguistic features that could serve as an abstract characterisation informing the uses of the English verb want. It is claimed that a vestige of its original use as a verb expressing lack has been kept in its modern uses as a verb expressing desire in that it marks a prime operation of localisation by which the grammatical subject connects to an object or a property p that is not immediately available to him in the speaking situation. It is shown that this relation relies on a subjectification process which culminates in a strong tendency towards the modalisation of the want sentence resulting in both epistemic and deontic effects. Given that want is used in utterances which convey mixed interpretations, it is suggested that those partially overlapping notions are best described in terms of a « notional concentricity » organised around a! n object or stable property which is absent from the dominion of the grammatical subject. It serves as the conceptual basis from which the mutually evocative and mutually activating notions of lack, desire and volition arise. It is argued that this organisation can be described as a notional domain centring on the missing object p, acting as a starting point for a second localisation operation whose aim is to locate a relation to palliate the lack of p. It is thus possible to account for the difference between desire and volition as degrees in the determinations that can be constructed from the missing object. This thesis then correlates the syntactic constructions in the internal argument of want with those types of determination.

Dressant le constat que le traitement classique des différentes valeurs des particules et verbes à particule en termes de métaphore spatio-temporelle et de degré d'idiomaticité ne fait qu'entretenir l'impression que le "sens" de ces verbes composés est une donnée fondamentalement imprévisible et aléatoire, ce travail s'efforce de montrer qu'il est, au contraire, possible de rendre compte de la complexité des phénomènes mis en jeu par ceux-ci tout en en soulignant les régularités. A travers l'exemple du triplet de marqueurs away, off, et out, démonstration est faite qu'à l'issue d'un examen systématique des valeurs d'une particule donnée, et en recourant aux outils développés dans le cadre de la Théorie des Opérations Enonciatives, une forme schématique stable, définie à partir d'opérations de repérage abstrait, peut être dégagée, qui permet de placer tous ses emplois sur un même plan, comme produits de la variation en co-texte de ladite forme schématique. On est alors en mesure de s'intéresser à certains des ressorts de l'interaction entre verbe et particule à la faveur d'une étude de cas. / When traditional analyses of particles and phrasal verbs in terms of space and time metaphor and degree of idiomaticity only reinforce the impression that their meanings are of a fundamentally random and unpredictable nature, this work tries to prove that it is in fact possible to account for the complexity and diversity of phenomena involved by phrasal verbs while emphasizing how constant and consistent their behaviour is. Via the example of the three markers away, off and out, it is shown that, following a thorough examination of the values of a given particle, and using the conceptual tools developed within the framework provided by the Theory of Enunciative Operations, a stable schematic form can be isolated, which is defined from operations of abstract location. Thanks to it, all of that particle's uses are put on the same level, as resulting from the variation of its schematic form when it enters into relation with the co-text. The focus can then shift to the understanding of some of the principles that govern the interaction between verb and particle through a sample case study.

Este trabalho trata das principais filosofias de verificação de pilares à flexão composta em pórticos de aço assim como das normas que as recomendam. São discutidas as metodologias baseadas em comprimentos efetivos de flambagem, forças horizontais fictícias e análise avançada. É proposta uma metodologia de análise avançada utilizando elementos finitos de casca, que incorpora os efeitos das tensões residuais, imperfeições geométricas e não-linearidades geométricas e do material. São apresentados, ao final do trabalho, exemplos para comparação das diversas metodologias discutidas ao longo do texto. / This work discusses the main philosophies used to verify columns subjected to bending and compression in steel frames as well as the standards which recommend them. The effective length and notional loads approaches and the advanced analysis concept are discussed too. It is proposed a methodology of advanced analysis based on shell finite elements that accounts for the effects of residual stresses, geometric imperfections and geometric and material non-linearity. It is presented, at the end of the text, samples for the comparison of the several methodologies discussed throughout this work.