In order to have successful television advertising spot, it is important to define the specifics typical for the product which are acceptable in the country where the spot will air. The purpose of coffee as a product is to appeal to senses and to whet the appetite, preferably in a good company where peace, joy and pleasant atmosphere dominates. The important part of an advertising spot is also demonstration of drinking and preparing coffee so that the consumer can learn how to prepare coffee properly. This product has clearly delimited target audience. In case of instant coffee, the target audience, are men and women from 25 to 35 years. On the other hand, ground coffee is appreciated by men and women in their forties.

Submitted by Lafaiete Santos Santiago (lafaiete.santiago@ucsal.br) on 2016-11-23T14:00:37Z No. of bitstreams: 1 Dissertacao Aliger.pdf: 2958113 bytes, checksum: 5b15e7d7d50100291453be13d8e478ea (MD5) / Approved for entry into archive by Rosemary Magalhães (rosemary.magalhaes@ucsal.br) on 2017-01-14T17:12:26Z (GMT) No. of bitstreams: 1 LOTERIAS UMA PARCERIA PÚBLICO-PRIVADA NO TERRITÓRIO DE SALVA.pdf: 2958113 bytes, checksum: 5b15e7d7d50100291453be13d8e478ea (MD5) / Made available in DSpace on 2017-01-14T17:12:26Z (GMT). No. of bitstreams: 1 Dissertacao Aliger.pdf: 2958113 bytes, checksum: 5b15e7d7d50100291453be13d8e478ea (MD5) Previous issue date: 2007-11-19 / Esta dissertação analisa a organização e a dinâmica do território da cidade de Salvador através da movimentação quantitativa dos jogos lotéricos no segundo semestre dos anos de 2002 e 2003, com o objetivo de caracterizar alguns atributos dos bairros de Salvador, no espaço intra e inter urbano, a partir da localização das lotéricas por bairros e sua classificação conforme movimentação dos jogos lotéricos, definidos em Prognósticos Numéricos (Mega-Sena, Lotomania, Quina e Dupla-Sena), Bilhetes (Instantânea e Federal) e Prognósticos Esportivos (Loteca e Lotogol). A abordagem utilizada para responder à problemática da pesquisa (será que a movimentação dos jogos lotéricos nos diferentes bairros soteropolitanos é capaz de ajudar a traçar ou não a dinâmica do território e da territorialidade de Salvador?) e contemplar os objetivos, foi à indutiva, através do uso da pesquisa documental, da pesquisa bibliográfica e da pesquisa de campo. O referencial teórico e a pesquisa de campo foram elaborados utilizando principalmente os estudos de Walter Christaller sobre localidades centrais, com base em três palavras: centralidade, territorização e centro urbano soteropolitano. Foi possível caracterizar o público dos bairros da capital baiana, pois ao analisar separadamente cada jogo lotérico, constatou-se que cada um possui atributos diferentes, fazendo com que seus apostadores tenham perfis diferenciados. Ao final da pesquisa, as lotéricas foram identificadas, mapeadas e classificadas por bairros e por tipo de jogo em quatro categorias: as que estão entre as 25% da maior movimentação, as que movimentam entre 25% até 50%, as que são responsáveis por 50% a 75% e as que ficam entre 75% a 100% da movimentação. À proporção que se afasta da categoria das que estão entre as 25% da maior movimentação até as que estão entre 75% a 100% da movimentação, verificou-se que há uma diminuição na centralidade dos bairros e do grau de importância destes para a população de Salvador, mostrando uma hierarquia entre os bairros, além de uma interdependência entre estes, confirmando os estudos dos lugares centrais referenciado por Walter Christaller. / The dissertation is the result of a research about the lotto gambling in the territory of Salvador city during the last terms of 2002 and 2003. The methodology basis was inductive with documental, bibliographical and field research. The main goal of the research was to categorize Salvador’s urban inner space from the analysis of the relations among the several different neighborhoods over the city through the lotto gambling. The different types of games are: Numbers Forecast (Mega Sena, Lotomania, Quina and Dupla Sena), Tickets (Instantânea and Federal) and Sports Forecast (Loteca and Lotogol). These different types of games enabled the analysis of the different kinds of people profiles that are attracted do these games. With these elements at hand, some of Salvador’s territory characteristics were described answering the research’s main questioning: the lotto gambling in the different neighborhoods of Salvador may or may not help to draw the territorial dynamics and the territoriality of Salvador? The theoretical basis and the field work had its development mainly from the researches of Walter Christaller, with these concepts: territory, territory dynamics’ relations and urban center. At the end was seen the lotto gambling spots identified, map and classified by neighborhood e by the type of game in four categories: the 25% most visited, the ones with 25% to 50%, the responsible for 50% a 75% of visits and the ones with 75% to 100% of visits. From the 25% most visited to the last (75% to 100%) it is possible to see a decay of centrality in the neighborhoods and also a decay of importance in the population of Salvador. That shows the hierarchy of neighborhoods in the city and also the dependency of one another in their relations. Confirming in this way the central places theory referred from Walter Christaller.

Made available in DSpace on 2014-06-11T19:27:29Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-06-18Bitstream added on 2014-06-13T18:31:46Z : No. of bitstreams: 1 lima_pm_me_botfmvz.pdf: 842879 bytes, checksum: 6d83f475b744d68583fa0fe06786a4aa (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Universidade Estadual Paulista (UNESP) / No presente trabalho foi feito uma análise qualitativa de cálcio, ferro e zinco em spots de proteínas de amostras de tecido hepático de tilápia do Nilo (Oreochromis niloticus) por Fluorescência de Raios-X de Radiação Síncroton, após a separação das proteínas por Eletroforese Bidimensional em Gel de Poliacrilamida (2D-PAGE). Os espectros de fluorescência obtidos indicaram a presença de cálcio, ferro e zinco em doze, seis e oito spots protéicos das amostras de fígado, respectivamente. Os íons metálicos detectados nas amostras estão distribuídas principalmente em proteínas de massa molar menor que 45 kDa e com pI na faixa de 4,5 a 9,0. Além do cálcio, ferro e zinco foram detectados a presença de enxofre e fósforo, elementos não metálicos, que podem ser constituintes da estrutura das proteínas. As concentrações de cálcio, ferro e zinco ligados às proteínas foram determinadas por FAAS após a mineralização ácida dos spots protéicos, encontrando-se concentrações na faixa de 1,08 a 5,80 mg g-1, 2,02 a 8,03 mm g-1 e 1,60 a 8,55 mg g-1, respectivamente / An investigation was made into calcium, iron and zinc in protein spots in samples of Nile tilapia (Oreochromis niloticus) liver tissue obtained after protein separation by two-dimensional polyacrylamide gel electrophoresis (2D-PAGE) and subsequent qualitative and quantitative evaluation by synchrotron radiation X-ray fluorescence (SRXRF) and graphite furnace atomic absorption spectrometry (FAAS). An analysis of the fluorescence spectra indicated the presence of calcium, iron and zinc in twelve, six and eight liver protein spots, respectively. The metal ions found were distributed mainly in proteins with a molar mass of less than 40.00 kDa and more than 12.00 kDa, with pI in the range of 4.70 to 9.40. The only exception was a spot presenting protein with a molar mass of 10.10 kDa. In addition to calcium, iron and zinc, sulfur and phosphorus – which are non-metals that may be part of the protein structure, were also detected. After microwave-assisted acid mineralization of the proteins spots, a FAAS estimation of the concentration of calcium, iron and zinc bound to these proteins indicated a range of 1.08 to 5.80 mg g-1, 2.02 to 8.03 mg g-1 e 1.60 to 8.55 mg g-1, respectively

Submitted by Cláudia Bueno (claudiamoura18@gmail.com) on 2016-05-02T21:36:02Z No. of bitstreams: 2 Dissertação - Marluce Silva Sousa - 2007.pdf: 8936843 bytes, checksum: 58d5acab11b603d08a87f96d020429c6 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-05-05T12:41:07Z (GMT) No. of bitstreams: 2 Dissertação - Marluce Silva Sousa - 2007.pdf: 8936843 bytes, checksum: 58d5acab11b603d08a87f96d020429c6 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-05T12:41:08Z (GMT). No. of bitstreams: 2 Dissertação - Marluce Silva Sousa - 2007.pdf: 8936843 bytes, checksum: 58d5acab11b603d08a87f96d020429c6 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2007-03-30 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / The “Ribeirão Sujo” is a right edge tributary stream of “Rio Verde”, that is, for its time, a tributary of “Paranaíba” river. Its watershed encloses a 40 sq miles (165 km2) area inside Serranópolis municipality, into the Goiás southwest micro region, that features extensive spots of degraded sandy soils, called “sandy spots”. The natural circumstances and landscape transformations by the social processes was analyzed in order to understand this sandy spots development. The analysis was based also on individual and integrated evaluation of the landscape physical elements, from which six landscape units had been selected. The landscape units, potentialities and limitations, were evaluated, based on: soil agricultural capacity, potential fragilities and environment laws. Landscape changes by socioeconomic process and its historical changes were verified by comparing soil use into different cycles, as well as its implications into the landscape units. The Ribeirão Sujo watershed landscape crosses a series of transformations resulting from the social activities that were established on it. The most important of these transformations takes place from the 80's, with the beginning of modern agricultural activities, mainly the sugar cane. Finally, it was analyzed the sandy spots distribution and characteristics, identifying its aspects of origin and evolution, emphasizing the understanding of soil degradation level. The sandy spots growth process wraps up a dynamic that unchained from the improper soil management in a high potential fragility area, originating small sand spots, whose descriptive evolution comprises, generally, the following steps: firstly, the remove of native vegetation and the introduction of sugar cane culture on the area. After, a grass type, naming brachiaria sp, was sowed, whose establishment became precarious in consequence of the low soil fertility and inadequate management, unchaining erosive processes and reduction in nutrients and organic substances. Finally, the relative excess of pasture-pressure determined the total collapse of the pasture and of the weak structure of the topsoil. These facilitate the sandy spots expansion. The sandy spots extension already covers 1.4 % of the watershed area, where the greatest spot reaches approximately 79 ha. This sandy spots occupies various topographic positions, with bigger incidence in convex slopes and, secondarily, in concave slopes and tops. At present, it's verify in the sandy spots the occurrence of sheet erosion and, with lesser extend, rill and aeolian erosion; however, it was not verify exclusive causal analogy between erosion and sandy spots growth, nor the sandy spots occurrence were determined only by the sand deposition. Concluding, one of the main factors that determine the sandy spots growth is the soil use and management. It's suggested, immediately, the implementation of mitigating measures in order to restrain the sandy spots advancement and, in the future, its possible recovering. / O Ribeirão Sujo é afluente da margem direita do Rio Verde que, por sua vez, é afluente do Rio Paranaíba. Sua microbacia abrange área de 165 km2 no município de Serranópolis, na microrregião Sudoeste de Goiás, apresentando extensas manchas de solos arenosos degradados e sem cobertura vegetal, chamados de “areais”. Nesta microbacia foram analisados os condicionantes naturais e as transformações da paisagem pelos processos sociais para compreender a formação dos areais. A análise baseou-se na avaliação individual e, também, integrada dos elementos físicos da paisagem, a partir dos quais foram estabelecidas seis unidades de paisagem. Avaliaram-se as potencialidades e limitações das unidades de paisagem com base na aptidão agrícola das terras, na fragilidade potencial e na legislação ambiental. Verificou-se a transformação da paisagem por processos sócio-econômicos, identificando-se suas transformações históricas e comparando-se o uso da terra em diferentes períodos, bem como suas implicações nas unidades de paisagem. A paisagem da bacia do Ribeirão Sujo sofreu uma série de transformações impostas pelas atividades sociais que nela se implantaram. As mais significativas ocorreram a partir da década de 1980, com a introdução de atividades agrícolas modernizadas, principalmente da monocultura da cana-de-açúcar. Por fim, analisou-se a distribuição e características dos areais, identificando-se aspectos de sua origem e evolução, com ênfase na compreensão do nível de degradação do solo. O processo de formação de areais envolve uma dinâmica que se desencadeou a partir do manejo inadequado do solo numa área de forte fragilidade potencial, originando pequenas manchas de areia exposta, cujo histórico evolutivo compreende, em geral, as seguintes etapas: retirada da vegetação nativa de cerrado, cultivo da cana-de-açúcar, num primeiro momento, e após, semeadura de braquiária, cujo estabelecimento tornou-se precário em função da fertilidade e do manejo do solo, desencadeando processos erosivos e redução nos teores de nutrientes e de matéria orgânica. Por fim, a excessiva pressão de pastejo determinou o colapso total da fraca estrutura da camada superficial do solo e da própria pastagem, o que, por sua vez, facilitou a expansão dos areais. A dimensão dos areais já perfaz 1,4% da área da microbacia, sendo que o maior atinge cerca de 79 ha. Esses areais ocupam diversas posições topográficas, com maior incidência em rampas convexas, secundariamente, rampas côncavas e topos. Atualmente, verifica-se nos areais a ocorrência de erosão laminar e, secundariamente, de erosão linear e eólica; entretanto, não se verifica relação causal exclusiva entre erosão e formação de areais, nem a ocorrência do areal é determinada unicamente pela deposição de areia. Concluiu-se que um dos principais fatores desencadeadores da formação de areais é o uso/manejo do solo. Sugere-se, de imediato, a implantação de medidas mitigadoras para conter o avanço dos areais e, com tempo, a sua possível recuperação.

Durante os últimos cinco anos, a nanotecnologia tem atingido avanços significativos em diversas áreas da ciência e tecnologia. Um dos assuntos que está sendo intensamente estudado pela comunidade científica é a intensificação de campo próximo (hot spot) que pode ser aplicada em dispositivos sensores com capacidade de detecção de apenas uma molécula e em nano-antenas ópticas aplicadas na fabricação de dispositivos plasmônicos. Neste sentido, as principais contribuições da presente tese são processos de fabricação de nanoestruturas metálicas e de silício e o estudo da intensificação de campo próximo denominada de pontos quentes (hot spots) nestas estruturas. As nanoestruturas metálicas de Au (ouro) foram obtidas a partir do processo de auto-organização de esferas de poliestireno. As esferas de poliestireno serviram como camada sacrificial (molde) para a obtenção de nanoestruturas metálicas organizadas. Sobre as estruturas de Au organizadas foram depositadas moléculas de cristal violeta para serem utilizadas como moléculas de prova (sondas) no monitoramento da existência dos pontos quentes com o auxílio do espalhamento Raman das moléculas. As nanoestruturas de Au possibilitaram uma intensificação do espalhamento Raman devido à intensificação do campo próximo na superfície metálica periódica de Au. As nanoestruturas e microestruturas de silício foram obtidas a partir da tecnologia de silício poroso. As propriedades do silício poroso foram moduladas através da implantação de íons de hidrogênio (H +) que possibilitou a formação de silício microporoso com forte emissão fotoluminescente (PL) e intensificação do espalhamento Raman superficial devido ao fenômeno de Raman ressonante. Sobre as estruturas macroporosas de silício foram adsorvidas moléculas de azul de metileno para serem utilizadas como moléculas de prova para monitoramento da intensificação do campo próximo e do efeito SERS no silício. A obtenção da intensificação de campo próximo em silício é uma contribuição completamente inédita, pois este fenômeno devia-se, até o momento, somente a materiais metálicos (nanoestruturas metálicas), mostrando sua existência também no silício. / During the last five years, nanotechnology has achieved significant progress in several areas of science and technology. One of the issues that are being intensively studied by the scientific community is the intensification of near-field (hot spot) that can be applied to devices with sensors capable of detecting a single molecule and nano-optical antennas used in the fabrication of plasmonic devices. In this sense, the main contributions of this thesis are processes for manufacture of metal and silicon nanostructures and the study of near-field intensification called hot spots in these structures. The metal nanostructures of Au (gold) were obtained from the process of self-assembling of polystyrene beads. The polystyrene beads were used as sacrificial layer (mold) for obtaining organized metallic nanostructures. On the structures of organized Au were deposited molecules of violet crystal to be used as proof of molecules (probes) to monitor the existence of hot spots with the help of Raman scattering of molecules. The Au nanostructures allowed an intensification of the Raman scattering due to the intensification of the near-field in the periodic Au surface. The microstructures and nanostructures of silicon were obtained using the porous silicon technology. The properties of porous silicon were modulated by the implantation of hydrogen ions (H +) that allowed the formation of microporous silicon which showed high photoluminescence emission (PL) and Raman scattering intensification of the surface due to the phenomenon of resonant Raman. Methylene blue molecules were adsorbed on the macroporous silicon structures to be used as probe molecule for the monitoring of near-field intensification and the SERS effect in silicon. The obtaining of near-field intensification in silicon is an entirely unprecedented contribution, because this phenomenon had been observed, so far, only on the metallic materials (metal nanostructures), showing its existence in the silicon too.

Made available in DSpace on 2014-08-20T14:30:15Z (GMT). No. of bitstreams: 1 Dissertacao_Carolina_Camporese_Franca_Pinto.pdf: 1194614 bytes, checksum: 3e427b619208da3e88e0c1ce57f53f1f (MD5) Previous issue date: 2011-06-28 / The aim of this study was to perform a systematic review of prevalence of black stains and their association with dental caries. Also, this study aimed to estimate the prevalence of dental black stains from a cohort of children born in 2004 in Pelotas, RS, Brazil, evaluating the association with dental caries. For the systematic review, the following electronic databases were accessed: Cochrane Central Register of Controlled Trials, Web of Science, EMBASE, MEDLINE, PubMed, LILACS, BBO. No language restriction was used and the combinations of the following keywords were used: prevalence, black stain teeth, black tooth stain, and their equivalents in Portuguese. The search was limited to studies in children and adolescents with deciduous and permanent teeth, and all studies showing prevalence of black stains were included. The selection of studies was done by three reviewers independently. The cross-sectional study included a sample of 1129 five years old children belonging to the Pelotas birth cohort. Children were visited to carry out examination and a questionnaire including questions about demographics conditions, habits and behaviors related to oral health. Clinical examination included assessment of the presence or absence of black stains and presence of caries by DMFT. Logistic regression was used to analyze the data.The prevalence of black stains was 3.5% (95% CI 2.5 to 4.7), and the prevalence of caries was 48.4% (95% CI 45.4 to 51.4). Black stains and decay were more prevalent in light or dark-skinned black children, in those from mothers with lower level of education and low income level. Adjusted analysis revealed that the presence of black stains was associated with lower levels of dental caries (OR=0.51; 95% CI=0.26-0.99; p=0.048). Considering the results from the systematic review, 129 papers were found from the search with the keywords, and nine met the established inclusion criteria. The prevalence of black stains found in the studies was 10.4% (95% CI 6.8 to 14.1) for permanent teeth, and 4.0% (95% CI 0.43 to 7.5) for deciduous teeth. From the selected studies, five showed lower caries experience in individuals with black stains on the teeth. Conclusions: Based on the analysis of the reviewed studies and considering the data from the cross-sectional study conducted, it is suggested that the diagnosis of black stains should be based on the presence of black spots and / or the formation of linear pigmentation round the gingival margin and / or diffuse the dental crown, and these patches must be difficult to remove, and must be present in at least two teeth. Dark stains can be considered a condition of protection to tooth decay, but studies must be conducted so that the determinant of the black stains and therefore the actual protective factor is known and further explored / O objetivo do presente estudo foi realizar uma revisão sistemática sobre prevalência de manchas negras e associação com cárie dentária; e estimar a prevalência de manchas negras dentais em crianças pertencentes à coorte de nascimentos de 2004 de Pelotas, RS-Brasil, avaliando a sua associação com cárie dentária. Para a revisão sistemática, as seguintes bases eletrônicas de dados foram acessadas: Cochrane Central RegisterofControlledTrials, ISI Web of Science, EMBASE, Medline, PubMed, LILACS, BBO. Não houve restrição de idioma e foram utilizadas combinações entre as seguintes palavras-chave: prevalence, blackstainteeth, blackstaintooth, e seus correspondentes na língua portuguesa.A pesquisa foi limitada a estudos em crianças e adolescentes com dentição decídua e permanente, e para serem incluídos, deveriam conter dados sobre a prevalência de manchas negras. A seleção dos estudos foi feita por três avaliadores de forma independente. O estudo transversal abrangeu uma amostra de 1129 crianças pertencentes à coorte de nascimentos de Pelotas. As crianças foram visitadas para realização de exame bucal e aplicação de questionário incluindo questões demográficas e sobre hábitos e comportamentos relativos à saúde bucal. O exame clínico incluiu avaliação da presença ou ausência de manchas negras e presença de cáries através do índice ceo-d.Regressão logística foi utilizada para analisar os dados. A prevalência de manchas negras foi de 3,5% [(IC 95% 2,5-4,7)], e a prevalência de cáries foi 48,4% (IC 95% 45,4-51,4). Manchas negras e cáries foram mais prevalentes em mulatos e negros, em filhos de mães com menos anos de estudo, assim como em filhos de mães de baixa renda.A análise ajustada para fatores confundidores revelou associação entre manchas negras e baixos níveis de cárie (OR=0,51; IC 95%=0,26-0,99; p=0,048). Os resultados desse estudo sugerem que a presença de manchas negras é fator de proteção para cárie dentária. Considerando os resultados da revisão sistemática realizada, foram encontrados 129 artigos a partir das palavras-chave utilizadas, e destes, noveatenderam os critérios de inclusão estabelecidos. A prevalência média de manchas negras encontrada nos estudos foi 10,4% (IC 95% 6,8-14,1) para dentes permanentes, e 4,0% (IC 95% 0,43-7,5) para dentes decíduos. Dos artigos selecionados, cinco evidenciaram menor experiência de cárie em indivíduos com manchas negras nos dentes.Conclusões: A partir da análise dos artigose considerando os dados do estudo transversal realizado, sugere-se que o diagnóstico de manchas negras deve ser baseado na presença de pontos negros e/ou na formação de pigmentação linear contornando a margem gengival e/ou difusos pela coroa dentária, e estas manchas devem ser de difícil remoção, e devem estar presentes em no mínimo dois dentes. As manchas negras podem ser consideradas uma condição de proteção para cárie dentária, no entanto estudos devem ser conduzidos para que o fator determinante das manchas e consequentemente o real fator protetor seja conhecido e melhor explorado

M.Com. (SA & International Taxation ) / Players’ contracts in sports are assets for the professional clubs. Like any other assets, these contracts could be sold to other clubs, locally or internationally, at a fee. The South African Revenue Service has issued a “Draft guide on the taxation of professional sports clubs and players” (hereafter the Guide). This Guide was issued as a draft in 2010 and had not been finalised at the time of the completion of this dissertation. Using a doctrinal research methodology, which includes a systematic exposition of the Guide by using the Income Tax Act 58 of 1962 (hereafter the Act), case law and the other appropriate literature, this study is aimed at interpretatively reviewing the contents of this Guide, specifically the section of the Guide that deals with the income tax implications arising from the transfer of players. The review of the Guide revealed that the Guide is technically incorrect in certain aspects. For instance, the definition of “asset” per the Eighth Schedule of the Act was incorrectly cited to specifically exclude trading stock. In addition, the Guide has excluded from its scope transactions between residents and non-resident clubs and players. Furthermore, the Guide did not deal with all aspects relating to player transfers, such as player swops and third party ownership of player rights. In some instances, the Guide was found to be ambiguous, especially in dealing with free transfers. The study has found that the transfer fees could either be included in gross income or be subject to capital gains tax for the transferor club, depending on whether their nature was revenue or capital. The deciding factor was determined to be the intention of the transferor club at the time of transfer of the player rights. Where the intention of a transferor club is to enter into a profit-making scheme, the transfer fees would be revenue in nature and included in gross income in terms of s 1 of the Act (Elandsheuwel Farming (Edms) Bpk v SBI, 39 SATC 163). Where the intention of a transferor club is to use the player as income-producing asset, then the transfer fees would be capital in nature, and be subject to capital gains tax. For the transferee club, it was determined that the player is usually acquired to bring to the club an advantage of the enduring benefit (British Insulated and Helsby Cables v Atherton 1926 A.C. 205). This therefore implies that the transferee club would not be able to claim the deduction under s 11(a) of the Act. The study will be useful to the sports clubs as it provides a comprehensive guide on the income tax treatment of player transfers.

The Diploma thesis The Semiotic Analysis of campaign spots of parliamentary election in 2013 uses the semiotic analysis to analyse campaign spots broadcasted by the Czech Television before the elections in 2013. With regards of the purpose of this paperwork we chose the spots of victorious political parties, the ones who have exceeded the minimal level of 5% of total votes to gain the mandate, thus ČSSD, ANO, KSČM, Top 09, ODS, Úsvit and KDU- ČSL. We emphasise signs and means of expression used in chosen campaign spots. The aim of this paperwork is to answer the question what message campaign spots address to voters. Moreover, the diploma thesis tries to answer the question, if all victorious campaign spots contain the same signs and means of expression which could help them to influence the result of elections. The hypothesis of this diploma thesis suppose that all campaign spots will contain the same signs and that they will ask people to vote. Furthermore, we expect that none of the campaign spots will directly criticize other political parties or their policy. The theoretical part of the paperwork presents the basic concepts of political communication, political advertisement and its regulation in the Czech Republic. The paperwork introduces the electoral system of the Czech Republic and current...

Aim: Innovation gets to be the pivotal factor for surviving and sustaining a business in the long term. The scenario of innovation management could be performed in a very particular way among developed, developing, and under-developed countries. We have found a gap, that no comparative research has been done among different geographical areas, especially in hotel industry innovation sectors yet. The main aim of this thesis is to identify how two different countries from different regions are practicing their innovation management process. Method: An explanatory sequential mixed method had been used to develop our study where both quantitative and qualitative data were collected through surveys and interviews. To analyse the data a deductive technique was approached by using an established innovation management process framework; named ‘SPOTS' model, developed by Tidd (2001).  Results & Conclusions: There exist noticeable differences between Sweden and Bangladesh in terms of time management, budget, strategy, communication and others which also showcase why Sweden is the leading country in the matter of innovation. In the meantime, in spite of having enough human resources and materials Bangladesh is fighting to implement successful innovations due to the lack of guidance, strategy, and budget. Contribution of the thesis: We have conducted comparative research in the hotel industry in Bangladesh and Sweden, which represents the innovation management scenario in developed and developing countries. It also addresses the point of improvements for the respective countries. Our thesis will be helpful for future researchers who will conduct further studies in the hospitality industry of different economical background nations. Suggestions for future research: This thesis is limited to two countries, two hotels, and managerial views of the organization in innovation management. The future researcher could utilize the scope to work with a large sample size in different hotels in different nations. Moreover, further studies could be done to discuss and test all the five elements of the SPOTS model, developed by (Tidd, 2001) in the hotel industry.

This diploma thesis on the "Non-Parliamentary Political Parties in Media Communication Process. Communication Behaviour of Non-Parliamentary Parties in the Czech Republic prior to the Parliamentary Elections of 2006" suggests that political parties wishing to succeed in the dynamically changing media environment today need to present themselves through the refection of contemporary trends in the development of political communication. Based on the hypothesis that the non-parliamentary (i.e. small) political parties fail to master these principles of media and political communication, which is one (but not the single) reason why they fail to reach spectacular results in elections, this diploma thesis investigates four Czech non-parliamentary political parties participating in the parliamentary elections of 2006. The theoretical part of this diploma thesis introduces the current phenomena of political communication, including the mediatisation and personalisation of politics and the concept of politics as entertainment, with a focus on the examples of professionalization of political communication, political marketing and the importance of public opinion. In the practical part of this diploma thesis, the fundamental definitions are used and the method of semiotic analysis applied to the media...