TITLE Development potential of sub-functions in preschool and younger school age AUTHOR: Monika Pavelová DEPARTMENT: Special education SUPERVISOR: Mgr. Lenka Felcmanová ABSTRACT: Development of partial functions in preschool and early school age is an important part of school maturity and preparedness when entering the compulsory education. The goal of my dissertation was pointing out specific partial functions and their substance and importance. Pointing out the diagnostic methods which discover potential deficit of partial functions in preschool and early school age. Introducing the stimulus programmes on individual deficits in weakened partial functions. As a method of the research was used quantitative and qualitative research. Analysis and interpretation of the research results were implemented as well. The research was implemeted in Preparatory class of Elementary school in Prague 10. Children from the preparatory class were divided in two groups. One group was consisted of children using the stimulus programme for development of partial functions and the other group was without using the stimulus programme. The goal of my research part was to determine the development level of specific partial functions in case of children with the postponement of compulsory education in preparatory class at...

This thesis deals with the postponement of compulsory school attendance. The theoretical part defines the characteristics of the pre-season in terms of the development of key competencies and skills as a prerequisite for entry into school and also describes the concept of school readiness and legislative definition postponement of compulsory school attendance. It also discusses the risk areas for children and their removal. The work also addresses the key factors that may dominate in the postponement of school attendance (eg. Family socio-culturally disadvantaged environment, attention deficits, speech problems, health problems) and possible sources of support for the child at risk for school attendance postponement (eg .: Family , kindergartens, educational-psychological counseling centers, special pedagogical center, leisure activities, etc.). I also mention the risk of early entry into primary school. In the practical part we will learn what areas of risk in children most often. Results get the records of the child's progress during the first term of the school year, based on which we can experience a significant shift of children in different areas and with the help of a questionnaire survey, observation of children. The aim is to map areas at risk children and to monitor the effect of specially...

Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten. Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget. Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning. Exitbeskattning är en synonym till utflyttningsbeskattning. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip. Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie-domen. I det senare avgjorda N-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige. Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten. Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal. Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten. Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas. / The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated. The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty. A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration. Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle. Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded. Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim. The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.    If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law. The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.

<p>Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten.</p><p>Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget.</p><p>Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning.</p><p><em>Exitbeskattning</em> är en synonym till <em>utflyttningsbeskattning</em>. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip.</p><p>Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från <em>Lasteyrie</em>-domen. I det senare avgjorda <em>N</em>-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige.</p><p>Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser <em>om </em>kapitalskatt skall tas ut eller på vilket <em>sätt</em> kapitalvinst skall beskattas. Artikeln reglerar i stället <em>hur</em> skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten.</p><p>Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal.</p><p>Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten.</p><p>Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas.</p> / <p>The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated.</p><p>The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty.</p><p>A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration.</p><p>Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle.</p><p>Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the <em>Lasteyrie</em>-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled <em>N</em>-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded.</p><p>Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate <em>if</em> capital gains shall be taxed or in <em>what way</em> capital gains shall be taxed. Instead the article regulates <em>how</em> the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim.</p><p>The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.   </p><p>If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law.</p><p>The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.</p>

This diploma thesis focuses on the support of reading preliteracy in preparatory classes. The theoretical part discusses literacy in general, reading literacy as its key domain and literacy as preparation for acquiring knowledge. The support role of family and preschool is defined. Further this thesis discusses preparatory classes, school maturity of pre-school children and postponement of compulsory school attendance as an indicator for admission to preparatory classes. The aim of this research was to find out how teachers support reading literacy in preparatory classes. Data was obtained through semi-structured interviews with teachers of preparatory classes for the school year 2017/2018. The research questions focused on the population of preparatory classes, methods and practices of teachers to support reading literacy, collaboration with other professionals and organizations supporting reading literacy and the tools used in teaching. The experiences of teachers of preparatory classes show that the respondents are interested in reading literacy and are knowledgeable in this issue. The educators are initiative during the classes and reading literacy is highly valued. It is considered to be of great importance mainly for the successful continuation of the pupils in education and school...

The diploma thesis focuses on issues of the school admission to the 1st grade of the primary school. Nowadays this topic is more and more often discussed mainly from perspective of the different approach of many primary schools to checking out the school readiness during the school admission. This thesis is divided into two parts, the theoretical and the practical part. The first chapter of the theoretical part describes the terms school readiness and its particular issues. Next chapter describes the school admission to the 1st grade; there we can find recommended methods of checking the school readiness and organization of the school entry. Next chapter focuses on postponement of school attendance and preparatory classes, which are aimed at those children who got the postponement of school attendance. The last chapter deals with the school entrance and first months spent in the school class, because it relates to the school readiness and school admission and therefore it logically closes the theoretical part. The practical part of the thesis presents case study of the school admission on six primary schools. These schools were chosen to differ in the size, size of the city and socioeconomic status of families whose children attend the primary school. The aim is to find out how much the school...

Anotation The Diploma thesis deals with the transition of a child from nursery school to primary school. The important factor deciding on the entrance to primary school is school maturity and school preparedness. The theoretic part deals with these themes., The theoretic part further describes the characteristics of a preschool child, its entrance to primary school and school attendance postponement. The practical part investigates the whole process of primary school enrollment. It finds out how school mature or immature children are. The basic methods of the research investigation are the orientation Test of School Maturity (Jirásek), observation, casuistical methods of preschool children and conversation with chosen children.

The thesis is devoted to the issue of school readiness and its diagnosis. The aim was to compare the two tests used for the testing of school readiness and to assess whether the comparatively evaluate some aspects of school readiness. In the first chapter of the theoretical part the area of development of preschool children in describe. The second chapter is devoted to major changes in the legislation of our education. The next two chapters (third and fourth) are on school readiness, enrollment in elementary and diagnostics of school maturity. The last, fifth chapter of the theoretical part, deals with immaturity and unpreparedness for entry into school. In the practical part I focused on in-house testing and evaluation of tests used. For testing, I chose two tests used to evaluate school maturity. The results of the two tests I tried using statistical methods to determine whether these tests evaluate comparatively. Key words: school readiness, school preparedness, diagnostics of school readiness, child of preschool age, preschool education, postponement of school attendance, school immaturity

Thesis, "Analysis of reasons for delays in the school attendance within the regional investigation" deals in the theoretical level with the concept of school maturity and school readiness, and reasons leading to the postponement of school attendance. Most major theme of the thesis is to identify reasons for the school attendance delay in the Náchod region. It gives examples of test methods and remedial methods used in the educational-psychology counselling centre in Náchod and the kindergarten in Hronov. There are set the goal and hypotheses in the empirical part of the thesis, leading to the processing of the data obtained through questionnaires and interview. The resulting analysis is treated in the conclusion of the thesis.

Face à la forte concurrence internationale, de nombreuses entreprises manufacturières orientent leurs investissements vers les marchés africains pour accroître leur part de marché et rester compétitives sur le marché mondial. Ces marchés sont effet en plein essor mais demandent des produits de grande diversité. En dépit de cette attractivité, les flux commerciaux en Afrique demeurent faibles en raison de la faible qualité des infrastructures et de l’absence d’écosystèmes logistiques régionaux connectant les pays africains de manière fiable et efficace.C’est pourquoi cette thèse de doctorat s’intéresse à la modélisation et à la résolution du problème de conception de réseaux de distribution hybrides en Afrique, intégrant des plateformes de distribution et de personnalisation finale des produits. Ces réseaux incluent, en amont, des hubs régionaux servant de porte d’entrée vers les marchés d’une région continentale. Le report de la personnalisation finale en aval du réseau logistique permet de réduire les délais de livraison aux marchés et le coût de distribution tout en maintenant une économie d’échelle. La méthodologie que nous proposons repose sur deux grands axes de recherche :▪ Le premier axe vise à définir la localisation des hubs logistiques régionaux, sur la base d’une analyse multicritères floue, version améliorée de TOPSIS floue et d'AHP ;▪ Le deuxième axe aborde conception de réseaux de distribution hybrides servant des marchés fortement diversifiés (exemple : marchés des engrais). Nous avons proposé deux nouveaux modèles d'optimisation multi-objectifs minimisant le coût total d’exploitation et d’investissement, maximisant la proximité des produits aux marchés et minimisant les dommages sur les produits finis durant leur distribution. Le premier modèle est déterministe tandis que le deuxième propose une conception flexible alignée sur la dynamique et l’incertitude de l’évolution des marchés africains. / In the context of intense international competition, many manufacturing firms are directing their investments toward African markets to increase their market share and maintain their competitiveness in the global market. These markets are rapidly growing but require customized products. Despite their attractivity, trade flows in Africa remain low due to the poor quality of infrastructure and the lack of regional logistic ecosystems, connecting African countries through reliable and efficient services.This doctoral thesis therefore focuses on modelling and solving the problem of designing hybrid distribution networks in Africa, integrating distribution and final customization platforms. These networks incorporate, upstream, regional hubs that serve as gateways to regional markets. The postponement of final customization downstream of the logistics network reduces the delivery times and downstream distribution costs while maintaining upstream economies of scale.The methodology we suggest is based on two main areas of research:▪ The first axis aims to define the location of regional logistics hubs, based on a fuzzy multi-criteria analysis approach, which is an improved version of TOPSIS fuzzy and AHP;▪ The second axis focuses on the design of hybrid distribution networks serving highly diversified markets in Africa (for example: fertilizer markets). To this aim, we propose two new multi-objective optimization models minimizing total operating and investment costs, maximizing product proximity to markets and minimizing damage to finished products during their distribution. The first model is deterministic while the second one proposes a flexible design in response to the dynamics and uncertainty of the evolution of African markets.