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.

Peu de recherches se sont intéressées aux questions du dévoilement d'une agression sexuelle. Employant quelques concepts de la théorie de la sociologie pragmatique, cette thèse de maîtrise fait l'étude des expériences personnelles des étudiant(e)s à l'égard du dévoilement d'une agression sexuelle. Il s'agit d'une recherche qualitative reposant sur les témoignages de onze étudiant(e)s de l'Université d'Ottawa qui ont vécu une agression sexuelle durant leurs études postsecondaires, et qui ont été amené(e)s à dévoiler leur expérience à une personne ou à un service d'aide. En analysant les résultats de recherche, il en ressort que les participant(e)s ont progressé dans leur appréhension de l'agression, tout comme dans leurs logiques de dévoilement, ainsi que dans les types de dévoilement (spontané, justifié par des motifs personnels, et justifié par des motifs altruistes) - trois notions qui sont introduites. Les résultats mettent également en lumière un aspect peu connu : les réactions qui peuvent ou non faciliter un dévoilement. Cette recherche permet d'apporter un nouveau savoir sur la dynamique des décisions qui mènent un/une étudiant(e) à dévoiler sa situation d'agression sexuelle, tout en ouvrant un large espace de nouveaux questionnements. (Abstract) There is little research focused on the disclosure of a sexual assault. Employing some concepts from the pragmatic sociology theory, this master's thesis examines the personal experiences of students with respect to the disclosure of a sexual assault. This qualitative research is based on the testimonies of eleven students from the University of Ottawa who have experienced a sexual assault during their post-secondary education, and who have been led to disclose their situation to a person or a help service. In analyzing the results of this study, it emerges that the participants have progressed in their apprehension of the assault, as well as in their logics and types of disclosure (spontaneous, justified by personal motives, and justified by altruistic motives) - three notions that are introduced. The findings also shed light on a little-known aspect: the reactions that may or may not facilitate a disclosure. This research provides new knowledge on the dynamics of the decisions that leads a student to reveal his or her situation of sexual assault, while opening up a vast space for further questions.

A l’heure où le droit du dommage corporel tente de se démarquer de pars les règles qui lui sont propres, la réparation intégrale des dommages corporels ne semble être véritablement obtenue par la victime que dans le cadre de la responsabilité civile. Le préjudice professionnel a gagné en autonomie depuis l’élaboration de la nomenclature Dintilhac distinguant les pertes de gains professionnels du déficit fonctionnel et conceptualisant un nouveau poste de préjudice professionnel « l’incidence professionnelle ». La réparation intégrale « tout le préjudice ; rien que le préjudice ; le préjudice réel » en devient l’expression. Cependant ce principe est souvent malmené et inéluctablement des inégalités de traitement entre les victimes en découlent. En effet, l’influence excessive du recours des tiers payeurs, sur l’évaluation du préjudice professionnel et l’absence d’outils indispensables à la pérennité de la matière laissent perplexes / At a time when the law of personal injury tries to stand out from the rules that are specific to it, full compensation for bodily injury seems to be truly obtained by the victim only in the context of civil liability. Professional prejudice has become more autonomous since the development of the Dintilhac classification distinguishing professional earnings losses from the functional deficit and conceptualizing a new professional harm position « professional incidence ». Comprehensive reparation « all prejudice; nothing but prejudice; the real harm » becomes its expression. However, this principle is often abused and inevitably inequalities of treatment between victims result. Indeed, the excessive influence of third-party payers' recourse on the assessment of professional harm and the absence of tools essential to the sustainability of the matter are puzzling

Modern financial asset pricing theory is a broad, and at times, complex field. The literature review in this study covers many of the asset pricing techniques including factor models, random walk models, correlation models, Bayesian methods, autoregressive models, moment-matching models, stochastic jumps and mean reversion models. An important topic in finance is portfolio opti-misation with respect to risk and reward such as the mean variance optimisation introduced by Markowitz (1952). This study covers optimisation techniques such as single period mean variance optimisation, optimisation with risk aversion, multi-period stochastic programs, two-fund separa- tion theory, downside optimisation techniques and multi-period optimisation such as the Bellman dynamic programming model. The question asked in this study is, in the context of investing for South African individuals in a multi-asset portfolio, whether an active investment strategy is signi cantly di erent from a passive investment strategy. The passive strategy is built using stochastic programming with moment matching methods for non-Gaussian asset class distributions. The strategy is optimised in a framework using a downside risk metric, the conditional variance at risk. The active strategy is built with forward forecasts for asset classes using the time-varying transitional-probability Markov regime switching model. The active portfolio is finalised by a dynamic optimisation using a two-stage stochastic programme with recourse, which is solved as a large linear program. A hypothesis test is used to establish whether the results of two strategies are statistically different. The performance of the strategies are also reviewed relative to multi-asset peer rankings. Lastly, we consider whether the findings reveal information on the degree of effi ciency in the market place for multi-asset investments for the South African investor. / Operations Management / M. Sc. (Operations Research)

Bien que constituant un élément essentiel à tout régime de responsabilité, la notion imputation n’a engendré qu’un nombre très réduit d’études en matière de responsabilité des personnes publiques. Cette recherche s’attachera à démontrer tant l’importance du rôle joué par l’imputation que la pertinence d’une approche visant à appréhender la responsabilité par le prisme de l’opération d’imputation. Loin de se résumer à un simple aspect technique tenant à la détermination du patrimoine responsable, la problématique de l’imputation nous semble à même de permettre l’émergence d’une réflexion plus générale sur la responsabilité elle-même. En effet, parce qu’elle permet de désigner la personne débitrice de la dette de responsabilité, l’opération d’imputation correspond toujours à une prise de position sur la fonction de la responsabilité. Que celle-ci désigne l’auteur du fait générateur ou toute autre personne n’est jamais anodin. Permettant de répondre à la question de savoir pourquoi une personne est responsable, l’étude de l’imputation permet également de découvrir le fondement de la responsabilité. Plus encore, il nous sera possible de constater que le choix d’une modalité d’imputation n’est jamais neutre et induit toujours des conséquences perceptibles sur la physionomie des régimes juridiques des diverses hypothèses de responsabilité. Par le prisme de l’imputation, il nous semble donc possible de proposer une réflexion permettant de saisir la fonction de la responsabilité, d’expliquer l’existence d’une grande diversité de régimes juridiques et, surtout, de proposer une classification des hypothèses de responsabilité prenant appui sur la logique interne qui les anime. / Although every attribution system constitutes a key element regarding the matter of liability in the public sector, the concept of imputation has only been the object of a few studies. Our research shows both the importance of the role played by the notion of imputation and the relevance of an approach which would examine the concept of liability through the imputation process. Far from constituting a simple technical tool employed to ascertain the source of liability, the notion of imputation seems to promote the emergence of a wider inquiry regarding liability itself. Indeed, because this notion serves to indicate the debtor of liability, the process of imputation always indicates a statement of views on the function of liability. The utilization of this device is never inconsequential whether it is used to designate the author of the causal event or any other person. Studying the concept of imputation does both answer the question as to why someone can be held accountable and uncover the founding principles of liability. Furthermore, it will come to our understanding that the selection of a particular method of indictment is never neutral and always involves consequences in regards to the physiognomy of the legal status of the various hypotheses of liability. By analyzing the function of liability through the lens of indictment we can grasp its meaning and thus explain the reason behind the wide diversity of legal regimes and above all, offer a classification of the various hypotheses of liability which would rely on their own internal logic.

The diploma thesis focuses on creation of the marketing plan for the HR information system Kompas2 that is produced and distributed by PC HELP, a.s. The theoretical part also deals with mapping of modern marketing trends. When designing marketing activities, great attention is paid to Internet marketing, with an emphasis on content marketing.

D’une manière générale, la fonction administrative contentieuse peut être appréhendée comme l’ensemble des juridictions chargées de connaître des litiges résultant de l’activité des autorités administratives. Elle represente l’activité juridictionnelle en matière administrative. Par conséquent, la fonction administrative contentieuse doit s’appréhender tant sous l’angle d’une juridiction, que sous celle de son juge. L’institution d’une fonction administrative contentieuse en Côte d’Ivoire remonte à l’époque coloniale. Cependant, à l’instar de la plupart des ex-colonies françaises, ce n’est qu’au lendemain de l’indépendance en 1960, que la fonction administrative contentieuse ivoirienne s’est affirmée en tant que fonction juridictionnelle autonome à l’égard du système français. La procédure administrative non contentieuse, comme la procédure administrative contentieuse dont il est question dans l’étude ont connu de grands progrès tant en France que dans les pays francophones d’Afrique pour lesquels le système de juridiction administrative comme le droit qu’il vise à contrôler ont longtemps constitué, selon la belle formule de Jean RIVERO, un bon « produit d’exportation » français. La Côte d’ivoire n’échappe pas à ce constat. Aussi l’étude de la fonction administrative contentieuse en Côte d’Ivoire a pour objet de dessiner la physionomie générale de la justice administrative ivoirienne un demi siècle après son institution afin d’en souligner les éléments de permanence ou de changement. / Generally speaking, the contentious administrative function can be arrested as all the jurisdictions asked to know disputes resulting from the activity of the authorities. She represente the jurisdictional activity in administrative subject. Consequently, the contentious administrative functio has to dread as long under the angle of a jurisdiction, that under that of his judge. The institution of a contentious administrative function (office) in Ivory Coast goes back up to the colonial time. However, following the example of most of the French ex-colonies, it is that after the independence in 1960, that the Ivory Coast contentious administrative function asserted itself as autonomous jurisdictional office towards the French system. The not contentious administrative procedure, as the contentious administrative procedure question of which it is in the study knew big progress both in France and in the French-speaking countries of Africa for which the system of jurisdiction administrative as the right at which it aims at checking constituted for a long time, according to the Jean RIVERO's beautiful formula, a voucher " produced by export " French. Ivory Coast does not escape this report. So, the study of the contentious administrative office in Ivory Coast has for object to draw the general face of the Ivory Coast administrative justice half a century after her institution to underline the elements of durability or change.