Les eczémas [eczéma allergique de contact (EAC) et l'eczéma atopique (EA)] sont des dermatoses inflammatoires fréquentes des pays industrialisés. Elles sont induites suite au recrutement et à l'activation dans la peau de lymphocytes T spécifiques d'allergènes, qui sont présents dans notre environnement, et qui sont habituellement très bien tolérés par la majoritédes individus exposés. Ce travail de thèse porte sur un aspect novateur de la physiopathologie des eczémas, à savoir : la contribution des lymphocytes T mémoires résidants (LTrm) dans la peau à la chronicité et à la sévérité de ces maladies.Capitalisant sur des modèles précliniques pertinents ainsi que sur des échantillons cliniques prélevés chez les patients, ce travail a permis d'acquérir de nouvelles connaissances : (i) de nombreux LTrm CD8+ spécifiques colonisent les lésions d'eczéma (ii) ils s'accumulent avecla persistance de l'allergène dans la peau, (iii) ils jouent un rôle majeur dans les récidives de la maladie, mais (iv) ils expriment à leur surface divers récepteurs inhibiteurs, tels que PD-1 ou TIM-3, qui empêchent la survenue de réponses allergiques excessives.Ces travaux apportent donc des informations majeures sur la nature unique des LTrm CD8+ spécifiques d'allergènes et des mécanismes qui contrôlent leur réactivation, afin de préserver l'intégrité de la peau et la survenue de réactions chroniques sévères. Le développement des nouvelles stratégies thérapeutiques ciblant la réactivation des LTrm via leurs récepteursinhibiteurs pourrait permettre de restaurer la tolérance chez les individus allergiques / Allergic contact dermatitis (ACD) and atopic dermatitis (AD), also referred to contact or atopic eczema, are frequent skin inflammatory diseases with increasing prevalence and high socioeconomic impact in Western countries. Eczemas are the prototype of skin delayed-type hypersensitivity reactions. Skin lesions are induced by the recruitment and activation in the skin of effector/memory T cells specific for environmental antigens that are innocuous to healthy non-allergic individuals.The aim of this work was to better understand the pathophysiology of eczemas by a comprehensive analysis of the contribution of skin resident memory T cells (Trm) to the chronicity and severity of these diseases.Capitalizing on relevant preclinical eczema models and on clinical samples collected from allergic patients, this work showed that: (i) numerous allergen-specific CD8+Trm colonize the eczema lesion, (ii) they accumulate in the epidermis in response to the long-term persistence of the allergen in the skin, (iii) they are instrumental for the recurrence of eczema, but (iv) theyexpress several inhibitory check point receptors (ICRs, such as PD-1, TIM-3) at their surface, which keep them in check to prevent the development of severe immunopathology.Thus, our work provides important information for considering the unique nature of hapteninduced CD8+ Trm and the mechanisms that prevent their unwanted reactivation and subsequent development of chronic or severe skin allergy. The development of therapeutic strategies targeting the reactivation of skin Trm in situ via their ICRs should open new avenues to restore tolerance in allergic individuals

The diploma thesis deals with the importance of small schools for municipalities and their inhabitants. It focuses on the views and memories of individual residents who attended a small school in their village. The theoretical part of the thesis is divided into two main chapters, the first one deals with mixed-grade education and the other with a teacher in the classroom with mixed grades. The first chapter defines the concept of a small school, it also takes into account the history and distinguishes between the types of small-class schools. This chapter also discusses small-scale schools in the countryside, it examines the climate and environment in the small schools, and their advantages and disadvantages. Last but not least, it sees the small school as an alternative school, and also takes into account alternative schools with mixed grades structure abroad. The second chapter focuses on the teacher in the small school, his attitudes, values, personality, authority, as well as his professional knowledge and skills. The research part of the thesis was realized by semi-structured interviews. Qualitative research has shown that even though former pupils often remember at school in a good way, they do not always trust that system of teaching so much that they entrust their children to school unconditionally. The biggest surprise of the thesis was the finding that the memories of a particular small school are largely influenced by the memories of a particular teacher, his personality, behavior and manners, not the school itself. On the other hand, most of the respondents have had bad memories about their transition, it was stressful for most of them, they have been badly integrated into a new collective and a new environment, some of them have also encountered bullying. These facts discourage some people from putting their children in a small school.

Submitted by Livia Mello (liviacmello@yahoo.com.br) on 2016-09-28T18:36:00Z No. of bitstreams: 1 DissTFAA.pdf: 2921021 bytes, checksum: 3bfe404ade4ff1185b0569037a5a87f3 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-04T18:59:09Z (GMT) No. of bitstreams: 1 DissTFAA.pdf: 2921021 bytes, checksum: 3bfe404ade4ff1185b0569037a5a87f3 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-04T18:59:18Z (GMT) No. of bitstreams: 1 DissTFAA.pdf: 2921021 bytes, checksum: 3bfe404ade4ff1185b0569037a5a87f3 (MD5) / Made available in DSpace on 2016-10-04T18:59:27Z (GMT). No. of bitstreams: 1 DissTFAA.pdf: 2921021 bytes, checksum: 3bfe404ade4ff1185b0569037a5a87f3 (MD5) Previous issue date: 2015-12-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / The tuberculosis is characterized as a serious decease and affect the poorest regions of the world. Brazil occupies the 16th place in absolute numbers of cases. According to the Ministry of Health people on the streets are 67 times more likely to get sick from tuberculosis compared to the general population. This population is characterized by extreme poverty, interrupted or weak family bond and lack of residence, using the public places and degraded areas as their housing and sustenance. In 2011, the Ministry of Health implemented Street Clinic Teams as a care mode linked to primary health care, to address the different demands and health needs of the population in the streets. The teams offer “on the spot” and itinerantly, comprehensive health care for these people. The objective of this study was the analyses of sense production effect of the street clinic teams regarding to the care of people with tuberculosis. It is a qualitative assessment which took place at São Paulo’s central region. Six individuals took part in this study. The inclusion criteria: Team Nurses, Epidemiologic Surveillance Nurses, Technical Assessors who operate within street clinic teams, who agreed on signing the informed consent. A scripted semi-structured interview was applied for data collection, utilizing an audio recorder in all recorded interviews. The results emerged in four discursive blocks: characterization of care; service structure for TB patient’s care; incentives: cure x decease maintenance and the organization of work. The conclusion is that the care model in use by the investigate teams contribute to guaranteeing access to care, thus increasing early diagnosis, treatment, monitoring and cure of tuberculosis among that population. / La tuberculosis es caracterizada como enfermedad grave y acomete las regiones más pobres del mundo, Brasil ocupa el 16a posición en números absoluto de casos. El Ministerio de la Salud apunta que la población en situación de calle tiene de 48 al 67 veces más chances de enfermerse por TB cuando comparada a la población en general. Esta población es caracterizada por la pobreza extrema, bônus familiares interrumpidos o fragiles e inexistencia de hogares, se utiliza de los parques infantiles públicos y áreas degradadas para espacio de viviendas y sustento. Em 2011, El Ministerio de la Salud fue implementado Equipos de Consultorio en la Calle, como una modalidade vinculada a la Atención Primária, para abordar las diferentes demandas y necesidades de salud de la población de la calle. Los equipes ofertan en el locus y de forma itinerante la atención integral a la salud de esas personas. El objetivo de este estudio fue analisar los efectos de producción de los sentidos de los equipos de consultorio no cuidado a la persona en la calle con tuberculosis. Se trata de una investigación cualitativa, llevada a cabo en la región central de São Paulo. Participaron en el estudio seis sujetos. Los criterios de inclusión: enfermeras (la) equipo, enfermeros (as) responsables de la vigilancia epidemiológica, los gerentes y asesores técnicos que trabajan en los equipos de consultorio en la calle y acordaron firmar el término de consentimiento. Se utilizó una entrevista semi-estructurada para la recolección de datos y la función de grabadora se registraron todas las entrevistas. Los resultados discursivas surgieron cuatro bloques: caracterización de la atención; servicios de la estructura para el cuidado de las personas con tuberculosis; incentivos: curación x mantenimiento cura la enfermedad e la organización del trabajo. La conclusión El modelo de atención utilizado por los equipos investigados, ayudar a asegurar el acceso a la atención, se extiende el diagnóstico precoz, el tratamiento, el seguimiento y la cura de la tuberculosis en esta población. / A tuberculose é caracterizada como doença grave e acomete as regiões mais pobres do mundo. O Brasil ocupa a 16a posição em números absolutos de casos. O Ministério da Saúde aponta que a população em situação de rua tem 67 vezes mais chance de adoecer por tuberculose quando comparada à população em geral. Essa população é caracterizada pela pobreza extrema, vínculos familiares interrompidos ou frágeis e inexistência de residência, utiliza-se dos logradouros públicos e áreas degradadas para espaço de moradia e sustento. Em 2011, o Ministério da Saúde implementou Equipes de Consultório na Rua, como uma modalidade vinculada à Atenção Primária, para abordar as diferentes demandas e necessidades de saúde da população em situação de rua. As equipes ofertam in locu e de forma itinerante a atenção integral à saúde dessas pessoas. O objetivo deste estudo foi analisar os efeitos da produção de sentido das equipes de consultório na rua no cuidado à pessoa com tuberculose. Trata-se de uma pesquisa qualitativa, realizada na região central do município de São Paulo. Participaram do estudo seis sujeitos, tendo como critério de inclusão: enfermeiros (as) da equipe, enfermeiros (as) responsáveis pela vigilância epidemiológica, gerentes e assessores técnicos que atuam nas equipes de consultório na rua e de acordo em assinar o termo de Consentimento Livre e Esclarecido. Utilizou-se um roteiro de entrevista semiestruturada para a coleta de dados e com o recurso de gravador todas as entrevistas foram gravadas. Como resultados emergiram quatro blocos discursivos: caracterização do cuidado; estrutura de serviços para atenção à pessoa com TB; incentivos: cura x manutenção da doença e a organização do trabalho. Concluímos que o modelo de cuidado utilizado pelas equipes investigadas contribui para garantir o acesso ao cuidado, amplia o diagnóstico precoce, tratamento, acompanhamento e cura da tuberculose nessa população.

O paradigma intruso-residente vem sendo intensamente empregado em estudos para avaliar a memória de reconhecimento social em roedores. Tipicamente, ratos adultos, denominados residentes, são expostos a dois encontros sucessivos, de 5 minutos cada, com um mesmo rato juvenil ou com ratos juvenis diferentes, denominados intrusos; o intervalo de tempo entre encontros é 30 minutos. A quantidade de comportamentos sociais do residente (no segundo encontro) em relação a um intruso familiar é substancialmente menor do que o observado no primeiro encontro, o que não ocorre quando o segundo encontro envolve um juvenil novo; esse resultado caracteriza a memoria de reconhecimento social. Se o intervalo de tempo entre os encontros é aumentado para 60 minutos, a redução da investigação social do intruso familiar por parte do residente desaparece, levando à conclusão de que a memória de reconhecimento social seria um mecanismo para retenção temporária de informações. O objetivo central do presente trabalho foi contribuir para o entendimento da memória de reconhecimento social em ratos. Foram realizados três experimentos. No primeiro experimento avaliou-se se a expressão de comportamentos sociais e também da memória de reconhecimento social estão sujeitos à modulação temporal. No segundo experimento avaliou-se em que extensão o aumento do tempo de exposição ao intruso durante o primeiro encontro resulta num aumento da duração da memoria de reconhecimento social. No terceiro experimento avaliou-se se um procedimento de rotina na maioria dos laboratorios, o transporte dos animais da sala de experimentos para o biotério, interfere na memória de reconhecimento social, quando realizado 0,5 ou 6 horas após o primeiro encontro. Os resultados mostraram que (1) a expressão de comportamentos sociais e a memória de reconhecimento social estão sujeitos à modulação temporal, sendo mais intensos quando os testes são realizados na fase inativa (Capítulo 2), de modo que este fator deve ser levado em consideração quando do planejamento de experimentos envolvendo sociabilidade, (2) o aumento da duração do primeiro encontro para 2 horas ou mais revelou uma memória de reconhecimento social que dura pelo menos 24 horas (Capítulo 3), permitindo questionar que se trate de um dispositivo de curta duração, e (3) o transporte dos animais para o biotério 0,5 horas, mas não 6 horas, depois do primeiro encontro, prejudica a memória de reconhecimento social (Capítulo 4), indicando que se deve estar atento às rotinas laboratoriais pois as mesmas podem interferir no desempenho dos animais em testes de memória. Em associação com essas relevantes observações experimentais, foram propostas estratégias de análise dos dados gerados com esse tipo de experimentação e também discussões conceituais sobre a caracterização da memória de reconhecimento social, que contribuem marcadamente para essa área de estudos. / The intruder-resident paradigm has been extensively employed in studies of social recognition memory in rodents. Typically, adult rats, named residents, are exposed to two 5-min successive encounters with the same juvenile intruder or with two different juveniles; the time interval between the encounters is 30 min. The amount of social behaviors exhibited by the resident rats towards the same intruder juvenile in the second encounter is substantially smaller when compared to both that seen in the first encounter and that seen towards a different juvenile; these results characterize social recognition memory. When the time interval between encounters is increased to 60 min, that reduction of the investigation towards the familiar juvenile intruder vanishes, which is seen as evidence that social recognition memory corresponds to a short-term memory mechanism. The aim of this study was to contribute for our understanding of social recognition memory in rats. Three experiments were run. The first experiment evaluated to which extent both social behaviors and social recognition memory are influenced by temporal phase effects. The second experiment evaluated to which extent the increase in the duration of the first encounter renders social recognition memory longer. The third experiment evaluated to which extent the transportation of the resident rats from the experimental room to the animal facilities either 0.5 or 6 hours after the first encounter, interferes with social recognition memory. The results showed that (1) the expression of social behaviors and of the social recognition memory are modulated temporal phase effects, being stronger when animals are tested in their inactive phase (Chapter 2); thus, this aspect has to be considered in studies on sociability, (2) the increase of the first encounter duration for 2 hours or longer renders social recognition memory to last at least 24 hours (Chapter 3); this allows to question that social recognition memory corresponds to a short-term memory mechanism, and (3) transportation of the resident rats to the animal facilities 0.5, but not 6 hours, after the end of the first encounter disrupts social recognition memory (Chapter 4), indicating that one has to be cautious about usual laboratory routines, because they may interfere with performance of the memory tasks when executed a short time after training the animals.Associated with these relevant experimental observations, these studies allowed proposing novel strategies for data analysis and discussing conceptual issues about the characterization of social recognition memory that give a substantial contribution for this area.

Hanoï est née de l’eau. La Tô Lịch (la Tô) fait partie de son réseau de lacs et de fleuves. Ses valeurs historico-culturelles-sociales et environnements ont favorisé une croissance urbaine équilibrée, pourtant très fragile, du paysage d’Hanoï. Notre étude permet d’identifier ses valeurs paysagères fondamentales, en lien avec les villages riverains constituant l’espace urbain de la région.La pollution de la Tô, miroir de la société, a gravement menacé l’équilibre urbain. L’espace et le paysage urbains sont aujourd’hui au cœur d’une tempête d’urbanisation incontrôlable.Notre recherche porte sur les villages traditionnels Cót et Định Công Hạ dans les secteurs II et III du paysage fluvial. Notre approche s’articule autour d’une enquête sociologique du géo-paysage et d’une étude d’aménagement, de patrimoine, d’architecture, d’écologie de la Tô actuelle sous l’impact de l’urbanisation.L’étude paysagère des tronçons concernés de la Tô, nos résultats ont attesté des impacts à différents niveaux d’intensité, qui constituent des outils pour l’identification de la morphologie du paysage fluvial et de ses caractéristiques. L’étude souligne également le rôle important de la Tô pour Hanoï à son échelle de métropole. Grâce à l’analyse de la structure paysagère d’un village riverain, nous proposons un modèle de conservation, préservation, de projet urbain, de gestion urbaine et de développement pour un paysage fluvial durable, ordonné en trois piliers : Culture-Social-Patrimoine-Histoire, Commerce-Artisanat-Agriculture et Environnement-Habitation-Ecologie. Ces éléments fondamentaux, qui façonnent l’identité du paysage de chaque village et de chaque tronçon de la Tô, constituent une démarche de mise en valeur paysagère pour d’autres rivières vietnamiennes. / Hanoi was born of water. The Tô Lịch River (The Tô), within the city, is part of its lakes and rivers network. In the past, its historical, cultural, social and environment values allowed a balanced urban growth of Hanoi landscape, a sustainable yet very fragile development. Our research allows us to understand what are its core landscape values, to identify its characteristics and the area uniqueness related to the villages bordering this stream, establishing its urban space.The Tô is the mirror of urban society, with space and urban landscape being located in the heart of the uncontrollable urbanization storm. Did we forget it? Its urban landscape is threatened by serious landscape pollution.We study two traditional villages, Cót and Định Công Hạ, located at sector II and III of the river landscape. Our tools are sociological investigation of geo-landscape and study of settlement, architecture, heritage and environment of present Tô under the impact of urbanization. In both villages, our results have demonstrated such impacts on studied sections of the Tô, at different degrees. These results are also tools to identify present river morphology of the present river and its distinctive values. Moreover, the study shows the important role of the Tô in the landscape and the urban morphology of Hanoi as a metropolis.Through the analysis of landscape structure of a village set in relation to the river, the research offers a model of urban project and sustainable urban development for the river landscape. This structure consists on: Culture-Social-Heritage-History; Trade-Crafts-Agriculture; Environment-Housing-Ecology. These key elements are shaping the identity of the village landscapes and of each part of the Tô. They are a strategy of landscape development for other Vietnamese rivers. / Hà nội được sinh ra từ nước, sông Tô Lịch đã là một phần trong mạng lưới sông hồ. Những giá trị văn hóa xã-hội-lịch sử-môi trường của con sông này thực sự đã giúp cho một đô thị sinh trưởng cân bằng nhưng rất mong manh cho cảnh quan Hà nội. Nghiên cứu của chúng tôi cho phép nhận dạng được những chất liệu hình thành cảnh quan, sự liên hệ với các làng mạc vùng ven sông hợp thành một vùng cảnh quan trong không gian đô thị.Sự ô nhiễm sông Tô, tấm gương phản chiếu xã hội hiện nay, nó đã thực sự đe dọa sự cân bằng đô thị. Không gian và cảnh quan đô thị đang ở giữa trung tâm của cơn bão đô thị hóa không kiểm soát.Chúng tôi nghiên cứu đề cập đến 02 làng truyền thống Cót và Định Công Hạ ở vùng đô thị hóa II và III của cảnh quan con sông. Tiếp cận nghiên cứu được khớp nối nhau xung quanh các trục, điều tra xã hội học trên không gian địa lý cảnh quan, nghiên cứu qui hoạch, di sản, kiến trúc và môi trường sông Tô hiện nay dưới tác động đô thị hóa.Phân tích cảnh quan của các đoạn sông Tô Lịch, kết quả nghiên cứu đã chứng thực những tác động đô thị hóa ở những mức độ khác nhau, cho phép xây dựng một công cụ cho sự nhận dạng hình thái cảnh quan con sông và những sự đặc trưng của nó. Nghiên cứu cũng đã nhấn mạnh vai trò quan trọng của sông Tô cho Hà nội ở qui mô đại đô thị.Dựa vào nghiên cứu cấu trúc cảnh quan ở ngôi làng ven sông, chúng tôi đề xuất một mô hình cho việc bảo tồn, tôn tạo, quản lý, thiết kế đô thị & phát triển cho một vùng làng cảnh quan sông nước bề vững, được sắp đặt theo 03 trục : Văn hóa-Xã hội-Di sản-Lịch sử, Thương Mại-Nghề thủ công-Nông nghiệp và Môi trường-Nơi ở-Sinh thái. Từ những yếu tố hình thành con sông này, chúng giúp nhận dạng cảnh quan ở từng ngôi làng và từng đoạn sông Tô, cũng như tạo lập một công cụ để từng bước nâng cao giá trị cảnh quan các con sông khác ở lãnh thổ Việt nam.

Dans un monde où les résidents sont continuellement évalués par les médecins, ce projet de recherche explore la perception de résidents en médecine d'urgence suite à l'obtention d'une rétroaction multisources provenant de médecins enseignants, d'infirmiers avec qui ils ont travaillé et de patients qu'ils ont soignés. Dans une urgence d'un centre universitaire tertiaire, dix résidents ont pris part à un processus de rétroaction multisources. Trois mois après cette intervention, ils ont participé à des entrevues semi-structurées visant à explorer leur perception de ce processus de rétroaction. Une analyse qualitative a permis de constater la valeur que peut avoir cette procédure pour la formation des résidents. Étant donné que les médecins qui enseignent à l'urgence offrent des rétroactions portant majoritairement sur l'expertise médicale, la rétroaction multisources permet d'offrir de la rétroaction sur un plus grand nombre de compétences (gestion, communication, collaboration, professionnalisme). La majorité des résidents affirment avoir modifié certains comportements ou façons de faire après l'obtention de cette rétroaction. L'information provenant des infirmiers et des patients s’avère être crédible, pertinente, mais surtout, les résidents jugent utile d'obtenir cette information dans leur formation en médecine d'urgence. / In a world where residents are continuously assessed by physicians, this present study explored residents’ perceptions of multisource feedback provided by their teaching physicians, nurses with whom they have worked, and patients they have treated. In the emergency department of a tertiary-care university hospital, ten emergency medicine residents participated in a multisource feedback intervention. Three months later, they participated in semi-structured group and individual interviews on their perception of the intervention. The qualitative analysis of these interviews shows the evident potential of using multisource feedback in resident formation. While physicians focused primarily on medical expertise, nurses and patients addressed many others competencies (management, communication, collaboration, professionalism). Residents concluded that obtaining feedback from nurses and patients was acceptable and useful in their training. Residents received information they found helpful, and the great majority of them reported having modified certain behaviours after obtaining this feedback. Multisource feedback appeared as an acceptable, credible and useful option for the assessment of medical competencies other than medical expertise in emergency residents.

Over the last decade, biological sequence repositories have been growing at an exponential rate. Sophisticated indexing techniques are required to facilitate efficient searching through these humongous genetic repositories. A particularly attractive index structure for such sequence processing is the classical suffix-tree, a vertically compressed trie structure built over the set of all suffixes of a sequence. Its attractiveness stems from its linearity properties -- suffix-tree construction times are linear in the size of the indexed sequences, while search times are linear in the size of the query strings. In practice, however, the promise of suffix-trees is not realized for extremely long sequences, such as the human genome, that run into the billions of characters. This is because suffix-trees, which are typically an order of magnitude larger than the indexed sequence, necessarily have to be disk-resident for such elongated sequences, and their traditional construction and traversal algorithms result in random disk accesses. We investigate, in this thesis, post-construction techniques for disk-based suffix-tree storage optimization, with the objective of maximizing disk-reference locality during query processing. We begin by focusing on the layout reorganization in which the node-to-block assignments and sequence of blocks are reworked. Our proposed algorithm is based on combining the breadth-first layout approach advocated in the recent literature with probabilistic techniques for minimizing the physical distance between successive block accesses, based on an analysis of node traversal patterns. In our next step, we consider techniques for reducing the space overheads incurred by suffix-trees. In particular, we propose an embedding strategy whereby leaf nodes can be completely represented within their parent internal nodes, without requiring any space extension of the parent node's structure. To quantitatively evaluate the benefits of our reorganized and restructured layouts, we have conducted extensive experiments on complete human genome sequences, with complex and computationally expensive user queries that involve finding the maximal common substring matches of the query strings. We show, for the first time, that the layout reorganization approach can be scaled to entire genomes, including the human genome. In the layout reorganization, with careful choice of node-to-block assignment condition and optimized sequence of blocks, search-time improvements ranging from 25% to 75% can be achieved with respect to the construction layouts on such genomes. While the layout reorganization does take considerable time, it is a one-time process whereas searches will be repeatedly invoked on this index. The internalization of leaf nodes results in a 25% reduction in the suffix-tree space occupancy. More importantly, when applied to the construction layout, it provides search-time improvements ranging from 25% to 85%, and in conjunction with the reorganized layout, searches are speeded up by 50% to 90%. Overall, our study and experimental results indicate that through careful choice of node implementations and layouts, the disk access locality of suffix-trees can be improved to the extent that upto an order-of-magnitude improvements in search-times may result relative to the classical implementations.

The master´s thesis deals with taxation of Europen Union residents in the Czech Republic. The main aim of this thesis is to create a methodology for the taxation of European Union residents incomes from employment in the Czech Republic. Attention is also moving to a model case of European Union residents, who receives incomes from employment in the Czech Republic during the tax year 2016.

The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.

This master thesis deals with the issue of development of the EU immigration policy and expansion of the rights of third-country nationals who have been legally residing in the territory of the Union throughout this development. The aim of this thesis is to outline the crucial milestones in the form of primary and secondary legislation that led to the broadening of the scope of rights of third-country nationals in the Union, while examining their legal status in the Union in general and in the Member States in particular. The first part of this master thesis introduces the historical background, outlines the development in context of the European Union and provides the categorisation of legal third-country nationals residing in the territory of the EU, whereas the second part of the thesis deals with transposition of European legislation into national legislation of the selected Member States - Germany and the Czech Republic - while drawing a line of compliance and emphasising local requirements that were introduced in addition to (but not exceeding the scope of limitation provided by) EU legislation. In order to be able to determine the quality and ease of fit between the EU and the receiving Member States the descriptive content analysis is employed. In the second part of this thesis it is case...