Diploma work "Entrepreneurship and innovation in congress tourism" is dedicated to analysis of today´s and future economic state of a tennis centre. The tennis centre is part of a capital business company owned by an Austrian having a majority share. Theoretical part defines the term of innovation, characterises tourism and describes its demands, offer and marketing. Practical part analyses concrete economic data of accounting statements by means of horizontal and vertical analyses. Based upon results of this analysis it suggests solution to improving economic prosperity. Investments into enlargement of a hotel part with creating new product packages in the sphere of congress tourism show a solution to this issue.

Submitted by Thiago Pereira de Sousa Lepinski (thiago.lepinski@gmail.com) on 2018-01-02T15:30:08Z No. of bitstreams: 1 Dissertação MPA - Versão revisada final.pdf: 996119 bytes, checksum: 90fc29a68b3bd247bd5fd11308c97792 (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-01-02T17:59:56Z (GMT) No. of bitstreams: 1 Dissertação MPA - Versão revisada final.pdf: 996119 bytes, checksum: 90fc29a68b3bd247bd5fd11308c97792 (MD5) / Made available in DSpace on 2018-01-04T19:38:22Z (GMT). No. of bitstreams: 1 Dissertação MPA - Versão revisada final.pdf: 996119 bytes, checksum: 90fc29a68b3bd247bd5fd11308c97792 (MD5) Previous issue date: 2017-12-01 / Com o desenvolvimento da teoria da liderança, uma questão que tem sido largamente estudada é como os gestores podem obter melhor desempenho de suas equipes e quais fatores estão relacionados à pessoa do líder. A teoria do estilo de liderança busca identificar esses elementos e tem proposto o modelo de líder transformacional como um elemento chave para que as organizações tenham melhores resultados. Muitos estudos aplicados têm proposto diferentes soluções e discutido qual estilo de gestão seria mais eficaz para que as organizações obtenham os melhores resultados. Neste trabalho, analisamos a percepção dos empregados de uma grande empresa com cerca de cem mil colaboradores a respeito do processo de adoção de um modelo transformacional de liderança e seu processo de avaliação de estilo de gestão e liderança aplicado aos seus gestores como forma de modificar uma cultura organizacional para torná-la mais produtiva e eficaz. Nosso objetivo foi pesquisar evidências da efetividade do processo de transformação de estilo de liderança pela percepção dos empregados da empresa. O estudo foi feito pela análise do caso concreto vivido por essa empresa por meio de coletas de dados qualitativos com entrevistas. Foram realizadas treze entrevistas, sendo quatro com gerentes gerais de unidades e nove com gerentes de contas e demais liderados. A partir dos dados coletados, foi feita análise visando a identificar os elementos e evidências da efetividade do processo e entender a experiência da empresa, com seus desafios, contradições e resultados, no processo de transformação para ajustar o comportamento de liderança de seus gestores. Ao final, identificamos pontos de atenção do processo, principalmente as divergências e contradições do processo conduzido pela empresa com a sua prática gerencial, e propusemos algumas melhorias práticas, que poderão ser aplicadas pela organização. / With the development of leadership theory, one issue that has been widely studied is how managers can get better performance from their teams and what factors are related to the leader's person. Leadership style theory seeks to identify these elements and has proposed the transformational leader model as a key element for organizations to perform better. Many applied studies have proposed different solutions and discussed which style of management would be the most effective for organizations to get the best results. In this work, we analyze the perception of the employees of a large company with about one hundred thousand employees regarding the process of adopting a transformational model of leadership and its process of evaluation of management style and leadership applied to their managers as a way to modify an organizational culture to make it more productive and effective. Our objective was to investigate evidences of the effectiveness of the transformation process of leadership style by the perception of the employees of the company. The study was done by the analysis of the concrete case lived by this company through qualitative data collections with interviews. Thirteen interviews were carried out, four with general managers of units and nine with managers of accounts and other employees. Based on the collected data, an analysis was made to identify the elements and evidences of the effectiveness of the process and to understand the company's experience, with its challenges, contradictions and results, in the transformation process to adjust the leadership behavior of its managers. In the end, we identified points of attention of the process, mainly the divergences and contradictions of the process conducted by the company with its managerial practice, and we proposed some practical improvements that could be applied by the organization.

A presente tese propõe um modelo de injusto penal rigorosamente dualista, assimentendido aquele que, ao lado do desvalor da ação, exija sempre e necessariamente a efetivaocorrência de um desvalor do resultado, consistente na afetação, danosa ou perigosa, da esferade existência de terceiros. A hipótese que conduz a investigação é a de que, mesmo diante dosmovimentos expansionistas do poder punitivo hoje verificados, é possível defender a viabilidade de tal concepção de injusto penal. Para a demonstração dessa hipótese, parte-se domodelo dual de sociedade proposto por Jürgen Habermas, que tem na teoria do agircomunicativo a chave para a proteção do mundo da vida frente aos influxos colonizatóriosprovenientes dos sistemas econômico e político administrativo. A partir desse marco teórico,propõe-se uma releitura de alguns dos conceitos fundamentais da teoria do delito, de modo aconferir-lhes interpretação compatível com a concepção dualista rigorosa de injusto adotada.Por fim, para verificar a plausibilidade da hipótese colocada, tais conceitos fundamentais sãopostos à prova diante de situações teóricas tradicionalmente classificadas como de difícilconciliação com uma concepção de injusto baseada na necessária ocorrência de desvalor doresultado, como é o caso dos crimes de perigo abstrato e dos crimes tentados. / The thesis you have in hands proposes a concept of crime in which wrongdoing and harmfulness must be always combined and considered together as elements of a criminal offense in order to demonstrate the real affectation of third parties. The main hypothesis is that even facing an expansionist tendency toward incarceration and overcriminalization it is still possible to defend the viability of such a concept of crime. With the purpose of demonstrate this hypothesis, the Habermas's dualistic society model and his theory of communicative action are taken as a point of departure and based on them we intend to review some of the elements that compose the concept of criminal offense. Finally, the thesis will be challenged against controversial existing rulings (such as victimless crimes) to verify if their reasoning are compatible with such a dualistic concept of crime, which deny the possibility of existing criminal offenses without harm to others.

Submitted by Aelson Maciera (aelsoncm@terra.com.br) on 2017-09-13T18:11:26Z No. of bitstreams: 1 DissACC.pdf: 1668214 bytes, checksum: 82bf6ff6918613ce74cc691a951a22b0 (MD5) / Approved for entry into archive by Ronildo Prado (bco.producao.intelectual@gmail.com) on 2018-01-25T17:53:52Z (GMT) No. of bitstreams: 1 DissACC.pdf: 1668214 bytes, checksum: 82bf6ff6918613ce74cc691a951a22b0 (MD5) / Approved for entry into archive by Ronildo Prado (bco.producao.intelectual@gmail.com) on 2018-01-25T17:54:04Z (GMT) No. of bitstreams: 1 DissACC.pdf: 1668214 bytes, checksum: 82bf6ff6918613ce74cc691a951a22b0 (MD5) / Made available in DSpace on 2018-01-25T18:00:35Z (GMT). No. of bitstreams: 1 DissACC.pdf: 1668214 bytes, checksum: 82bf6ff6918613ce74cc691a951a22b0 (MD5) Previous issue date: 2017-04-18 / Não recebi financiamento / One of the ways to recover images in a database is through similarity queries. Using characteristics extracted from these images, such as color, shape or texture, this work seeks to identify similarities to a central query element. However, the results may be very similar to each other, which is not always the expected result. In addition to the redundancy in the results, the problem of the ’semantic gap’, which is a divergence in the evaluation of similarity between images performed by the computer considering its numerical representation (low level characteristics) and the human perception about the image (high level characteristics). In order to improve the quality of the results, we sought to minimize the issue of redundancy and the ’semantic gap’ through the use of more than one descriptor in queries for similarity. We sought to explore the inclusion of diversity using one descriptor to treat similarity and another descriptor to treat diversity, more generally a metric space for similarity and another for diversity. For the implementation of the query by similarity was used the consultation to several neighbors closer. Considering that the descriptors may be distinct and one of them may have greater numerical representativeness, it was necessary to do the normalization, considering the methods of normalization by the greater distance and normalization by the greater approximate distance with balancing by the intrinsic dimension. An exhaustive search algorithm was used to perform the tests. The experiments were carried out in a classified database. To evaluate the semantic quality of the results, a measure was proposed that evaluates the inclusion of diversity considering the diversity present in the query only considering the similarity and the maximum diversity that can be included. A comparison was made between the result obtained and the considered ideal, which refers to the value of l defined by the user himself. By comparing the results obtained with the results obtained in the queries for a single descriptor, the evaluation of the included diversity followed the trend of l, which allows to say that normalization and balancing is necessary. In addition, it is intended in the future to study new ways of normalizing. / Uma das formas para se recuperar imagens em banco de dados, é através de consultas por similaridade. Utilizando características extraídas dessas imagens, como cor, forma ou textura, busca-se identificar semelhanças a um elemento central de consulta. No entanto, os resultados nas consultas podem ser muito semelhantes entre si, o que nem sempre é o resultado esperado. Além da redundância nos resultados, deve-se destacar o problema do ‘gap semântico’, que é a divergência na avaliação da similaridade entre imagens realizada pelo computador considerando a sua representação numérica (características de baixo nível) e a percepção humana sobre a imagem (características de alto nível). Com o objetivo de melhorar a qualidade dos resultados nas consultas buscou-se minimizar a questão da redundância e do ‘gap semântico’ através da utilização de mais de um descritor nas consultas por similaridade. Buscou-se explorar a inclusão de diversidade utilizando-se um descritor para tratar a similaridade e outro descritor para tratar a diversidade, mais genericamente, um espaço métrico para similaridade e outro para a diversidade. Para a implementação da consulta por similaridade utilizou-se a consulta aos vizinhos diversos mais próximos. Considerando-se que os descritores utilizados podem ser distintos e que um deles possa ter maior representatividade numérica do que o outro, foi necessário fazer a normalização, sendo considerados os métodos da normalização pela maior distância e normalização pela maior distancia aproximada com balanceamento pela dimensão intrínseca. Para a realização dos testes utilizou-se um algoritmo de busca exaustiva. Os experimentos foram realizados em uma base de dados classificada. Para avaliar a qualidade semântica dos resultados foi proposta uma medida que avalia a inclusão de diversidade considerando a diversidade presente na consulta apenas considerando a similaridade e a diversidade máxima que pode ser incluída. Foi feita uma comparação entre o resultado obtido e o considerado ideal, que refere-se ao valor de l definido pelo próprio usuário. Comparando-se os resultados alcançados com os resultados obtidos nas consultas para um único descritor, a avaliação da diversidade incluída acompanhou a tendência de l, o que permite dizer que a normalização e balanceamento é necessário. Além disso, pretende-se futuramente estudar novas formas de normalizar.

A presente tese propõe um modelo de injusto penal rigorosamente dualista, assimentendido aquele que, ao lado do desvalor da ação, exija sempre e necessariamente a efetivaocorrência de um desvalor do resultado, consistente na afetação, danosa ou perigosa, da esferade existência de terceiros. A hipótese que conduz a investigação é a de que, mesmo diante dosmovimentos expansionistas do poder punitivo hoje verificados, é possível defender a viabilidade de tal concepção de injusto penal. Para a demonstração dessa hipótese, parte-se domodelo dual de sociedade proposto por Jürgen Habermas, que tem na teoria do agircomunicativo a chave para a proteção do mundo da vida frente aos influxos colonizatóriosprovenientes dos sistemas econômico e político administrativo. A partir desse marco teórico,propõe-se uma releitura de alguns dos conceitos fundamentais da teoria do delito, de modo aconferir-lhes interpretação compatível com a concepção dualista rigorosa de injusto adotada.Por fim, para verificar a plausibilidade da hipótese colocada, tais conceitos fundamentais sãopostos à prova diante de situações teóricas tradicionalmente classificadas como de difícilconciliação com uma concepção de injusto baseada na necessária ocorrência de desvalor doresultado, como é o caso dos crimes de perigo abstrato e dos crimes tentados. / The thesis you have in hands proposes a concept of crime in which wrongdoing and harmfulness must be always combined and considered together as elements of a criminal offense in order to demonstrate the real affectation of third parties. The main hypothesis is that even facing an expansionist tendency toward incarceration and overcriminalization it is still possible to defend the viability of such a concept of crime. With the purpose of demonstrate this hypothesis, the Habermas's dualistic society model and his theory of communicative action are taken as a point of departure and based on them we intend to review some of the elements that compose the concept of criminal offense. Finally, the thesis will be challenged against controversial existing rulings (such as victimless crimes) to verify if their reasoning are compatible with such a dualistic concept of crime, which deny the possibility of existing criminal offenses without harm to others.

The aim of this work was to show on actual example the possibilities of financing projects in the education sphere.

The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.

The degradation of natural resources as a result of consumption to support the economic growth of humans society represents one of the greatest sustainability challenges. In order to allow economic growth to continue in a sustainable way, it has to be decoupled from the consumption and destruction of natural resources. This thesis focuses on an innovative manufacturing technology called additive manufacturing (AM) and its potential to become a more efficient and cleaner manufacturing alternative. The thesis also investigates the benefits of accessing the technology through the result-oriented Product-Service Systems (PSS) approach. The outcome of the study is the quantification of raw materials and energy consumption. The scope of study is the application of AM in the scale model kit industry. The methods used are the life cycle inventory study and the system dynamics modeling. The result shows that AM has higher efficiency in terms of raw material usage, however it also has higher energy consumption in comparison to the more traditional manufacturing techniques. The result-oriented PSS approach is shown to be able to reduce the amount of manufacturing equipment needed, thus reducing the energy and raw materials used to produce the equipment, but does not completely decouple economic growth from the consumption of natural resources.

This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.

L’approche de la qualification en droit pénal se fait traditionnellement sous l’angle d’une opération intellectuelle dominée par le principe de légalité et, en particulier, par le principe de l’interprétation stricte de la loi pénale. Une telle approche occulte la dimension procédurale de la qualification en droit pénal qui est, pourtant, essentielle à la sauvegarde des libertés individuelles. La conjugaison de ces deux aspects de la qualification en droit pénal aboutit à faire émerger une forme statique de qualification : la qualification pénale des faits. Située entre l’incrimination et l’infraction, la qualification pénale des faits offre un statut intermédiaire où la nature des faits pénaux va être représentée intellectuellement en tenant compte de l’évolution du procès pénal. Plus précisément, la qualification pénale des faits s’analyse en une représentation encadrée et appliquée de la nature pénale des faits. Encadrée doublement par le principe de légalité et le principe du procès équitable, la qualification pénale des faits offre une représentation légaliste et équitable de la nature pénale des faits. Mais l’encadrement de la qualification pénale ne suffit pas à lui seul à l’élaboration de la qualification pénale des faits. Son élaboration commence bien en amont, alors que la qualification pénale des faits n’est que pure présomption dans l’esprit de l’autorité qualifiante. C’est au cours d’une application répressive et symbolique que la qualification pénale des faits se concrétise, faisant ainsi apparaître la qualification pénale des faits comme un objet juridique. D’une opération particulière au droit pénal, la qualification pénale des faits devient, à l’analyse, un concept proposant à l’esprit une manière de concevoir la nature pénale des faits. / The approach of the characterization of the facts in criminal law is generally treated as an intellectual operation ruled by the principle of legality and more particularly by the principle of the strict interpretation of criminal law. Such an approach hides the procedural dimension of the characterization of facts in criminal law which is, however, essential to the protection of individual freedoms. The union of these two aspects of the characterization leads to a static form: the characterization of facts. Situated between the incrimination and the offense, it proposes an intermediate status where the nature of the criminal facts will be represented intellectually taking into consideration the evolution of the criminal trial. More precisely, the characterization of facts is analyzed as a framed and applied representation of the nature of the criminal facts. Framed by the principles of legality and of the right to a fair trial, the criminal characterization of facts offers a legalist and fair image of the criminal nature of the facts. But the frame alone is not sufficient to elaborate the notion of characterization of facts. Its elaboration begins upstream when it is a sheer presumption in the mind of the qualifying authority. It is during the process of a repressive and symbolic application that the characterization of the facts materializes, thus becoming a judicial object. In a manner peculiar to criminal law, the characterization of the facts becomes a concept which suggests a way to apprehend the criminal nature of the facts.