This diploma thesis deals with the topic of judgment by default, or default judgment, the issuance of which is based not on the classic course of proceedings, i.e. the participation of defendant and plaintiff, taking of evidence, argumentation, findings of fact etc., however only on the fact that the defendant failed to appear before a court during first hearing of the case without duly excusing his absence. The purpose of the institute of default judgement is to expedite the decision-making activity of courts. At the same it aims to motivate the defendant to be active in the dispute. The aim of this thesis is first to analyse and evaluate the current regulation of the judgement by default, which lasted in its current form for almost 30 years without significant changes, including the remedies provided by the Code of Civil Procedure in defense against this type of judgment. In the next section, the thesis concerns the legislation on the default judgment in the Slovak legal system as Slovak civil procedural law has undergone a relatively recent recodification. It is thus certainly necessary to compare how such an important institute is regulated in a legal order that is relatively close to ours. The establishment of the Slovak regulation of the default judgment is followed by a comparison of the two...

Les Systèmes Produit-Service (PSS) résultent d'une intégration de composants hétérogènes couvrant à la fois des aspects matériels et immatériels (mécanique, électrique,logiciel, processus, organisation, etc.). Le processus de développement d’un PSS est fortement collaboratif impliquant des acteurs métier très variés.Ce caractère interdisciplinaire nécessite des référentiels sémantiques standardisés pour gérer la multitude des points de vue métier et faciliter l’intégration de tous les composants hétérogènes dans un système unique. Ceci est encore plus complexe dans le cas des PSS personnalisables, majoritaires dans le milieu industriel. Malgré les nombreuses méthodologies dans littérature, la gestion des processus de développement du PSS reste encore limitée face à cette complexité. Dans ce contexte, l'Ingénierie des systèmes (IS) pourrait être une solution avantageuse au regard de ses qualités bien prouvé pour la modélisation et la gestion de systèmes complexes. Cette thèse vise à explorer le potentiel d'utilisation de l'Ingénierie des systèmes (IS) comme fondement conceptuel pour représenter d’une façon intégrée tous les différents points de vue métier associés au cycle de vie du PSS. Dans ce cadre, un méta-modèle de PSS est proposé et exemplifié dans des cas industriels. Un modèle ontologique est aussi présenté comme une application d’une partie des modèles pour structurer le référentiel commun de la plateforme ICP4Life. / Product-service systems (PSS) result from the integration of heterogeneous components covering both tangible and intangible aspects(mechanical, electrical, software, process, organization, etc.). The process of developing PSS is highly collaborative involving a wide variety of stakeholders. This interdisciplinary nature requires standardized semantic repositories to handle the multitude of business views and facilitate the integration of all heterogeneous components into a single system. This is even more complex in the case of customizable PSS in the industrial sector. Despite the many methodologies in literature, the management of the development processes of the PSS is still limited to face this complexity. In this context, Systems Engineering (SE) could bean advantageous solution in terms of its proven qualities for the modeling and management of complex systems. This thesis aims at exploring the potentials of Systems Engineering (SE) as a conceptual foundation to represent various different business perspectives associated with the life cycle of the PSS. In this context, a meta-model for PSS is proposed and verified in industrial cases. An ontological model is also presented as an application of a part of the model to structure the common repository of the ICP4Life platform.

This thesis is about the taxation of the digital sector of the economy. Currently, this issue is being discussed because of the fast development of these services, where the current rules for taxation of goods and services are still dependent on the physical presence of entities at the point of sale and thus unusable. The work is focused on existing systems and proposals on how to tax this sector in the EU, problematics in international tax planning and aggressive planning to reduce the tax base. The aim of the thesis is to compare available proposals and established regimes in the EU and to draw a proposal for taxation of digital services for the Czech Republic. The main method of this thesis is to analyze the obtained data for the subsequent comparison of indicators and benefits for the Czech Republic. The thesis offers an insight into the digital sector, countermeasures by individual states by application of unilateral measures and the EU measures and effort to come up with a common tax regime. The main benefit of the thesis is the proposal for taxation of the digital sector in the Czech Republic and the estimate of possible revenues. The Czech Republic has started to address this issue in early 2019, but it is still uncertain how or when this taxation will occur.

In this diploma thesis is at first a revision of field used process of interpretation of full acoustic well logging record in WellCAD program. This program uses an algorithm based on velocity analysis which uses semblance principle. Furthermore an independent interpretation of same data has been done in MATLAB program. In this one, individual steps of the process are verified using analysis of complex seismic trace - in particular by using instantaneous frequency. Both processes of interpretation were applied on wide spectrum of Bohemian Massif rocks with very different mechanic properties, so their robustness has been tested. The results of both interpretation processes have been compared and there haven't been found any fundamental differences, just minor, which can't be systematically eliminated with regard to WellCAD's capabilities. Interpreted values of Poisson's ratio and velocities of longitudinal and transversal have been used for comparison. As the credibility of mechanic parameters' values determined by interpretation processes mentioned above has been proven, other reasons of difference between mechanic parameters' values determined seismically and using static methods were searched for. At first a comparison of basic aspects in which the measuring methods differ (e.g. sample size,...

This diploma thesis deals with the education of foreign pupils at a time of mandatory education. It looks at valid legislation that anchors their education in common classroom. It introduces the most important organizations that focus their activities towards foreigners and subsequently provide help with their education. It also mentions the education of foreign pupils in selected states of the European Union, while focusing in more detail on Germany. Furthermore, it presents a list of modern pedagogical strategies with further detailed explanation in order to suggest possible effective and proven ways of working with a heterogeneous class. The thesis describes, on the basis of practical examples, how the whole process of education of foreigners is practiced and what difficulties the individual actors face. KEYWORDS Foreign-pupils, elementary and lower secondary education, czech as foreign language, formative assessment, support for pupils with special needs

The thessis deals with the health education by the pupils with special educational needs on the primary school. This work is based on the pupils of the first grade of the primary school. The first chapter give the defination of the health, of the determiners of the health and mainly describe the health education as the subjekt, which is the part of the school curriculum. In the second part is the attention aim on the charakterization of the pupils with special educational needs, on the way of they education and the opportunities in support of educational process. The groupes of the pupils with educational needs are describe in the way of they educational needs. Research part give in the third chapter the answers of the questions about the way of connection of the pupils with special educational needs to the subjekt health education, it was used the method of the qualitative research made by the structured interview. The main result is, that the connection of this pupils to the education in the field of support in health is very important and the mutual cooperation with the common population is for the pupils with educational needs the great benefit for their future live. It's about mutual enrichment of the boath groupes and their inherent cooperation in the inclusion process. The result is the...

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / Unrestricted

El área de Sierra Espuña (Murcia, SE España) se caracteriza por su alta biodiversidad integrada en la Reserva de Biosfera Intercontinental del Mediterráneo. Aunque las autoridades están muy interesadas en valorar y proteger la biodiversidad (flora y fauna), el interés en el patrimonio geológico es todavía mucho menor. Esta Tesis tiene como objetivo exponer, caracterizar y valorar los mejores sitos de interés geológico reconocibles en el área de estudio (Sierra Espuña y la Depresión de Mula-Pliego-Gebas). 55 sitos han sido propuestos para ser considerados como patrimonio geológico. La caracterización de estos sitios se realiza a través de un formulario desarrollado a través de un enfoque de combinación de métodos recientes puestos en práctica en otros sectores y publicados. El formulario permite la identificación de datos generales, descripción física, evaluación del valor científico (SV), valores de los potenciales de utilidad didáctico (UEP) y turístico (UTP), así como, el valor del riesgo de degradación (RD). El uso de la metodología de cuantificación (Brilha, 2016) confirmó que los sitos del área de Sierra Espuña son de relevancia internacional con un inventario sólido y objetivo. 51 de los sitios han puesto de manifiesto un alto o muy alto valor científico, mientras que todos los sitos alcanzaban valores altos o muy altos en cuanto al interés didáctico o turístico. Contrariamente, el valor del riesgo de degradación es generalmente bajo o moderado. Solo en 19 sitos se alcanza un valor alto o muy alto. Los sitos inventariados se distribuyen dentro del parque o en zonas aledañas (Depresión de Mula-Pliego-Gebas) y pueden encontrarse a lo largo de senderos, caminos peatonales y carreteras. Estos sitos presentan una amplia variedad de tipologías geológicas como geología estructural, estratigrafía, sedimentología, paleontología, geomateriales, petrología, geomorfología, hidráulica e hidrogeología. La valoración de los sitios seleccionados se dividió e integró en 8 geo-rutas (El Berro, con 8 sitos; Las Alquerías, con 7 sitos; Cumbres Espuña, con 7 sitos; Valle de Malvariche, con 9 sitos; Aledo-La Santa, con 5 sitos; Depresión de Pliego, con 6 sitos; Paraje de Gebas, con 7 sitos; Mula, con 6sitos).Finalmente, se han propuesto algunas acciones que cumplen los criterios de la Red Mundial de Geoparques de la UNESCO para mejorar la conservación de los sitos, pero también para contribuir a la educación y la promoción del turismo. Estas acciones también estimularían la actividad económica y el desarrollo sostenible en la región al atraer a un número creciente de visitantes interesados en el patrimonio geológico.

The present thesis investigates the demands for follow-ups determined within the largest four environmental certification systems in Sweden, BREEAM-SE, LEED, Miljöbyggnad, and GreenBuilding. This study was narrowed down to only include environmental certifications of newly developed commercial constructions. Furthermore, the different problems and risks that can occur alongside follow-up demands within an environmental certification will be discussed as well as the positive effects of such a follow-up. There has been a significant increase in the classification of constructions in the last decade. Today, the majority of large construction projects undergo an environmental certification. The certification of newly developed buildings start with the planning documents and has a large impact on how buildings are constructed, built, and maintained. The certification process is often intricate and involves many different parties such as engineers, architects, and constructions workers. Demands for follow-ups will vary in both layout and scope depending on the environmental certification system after it has been commissioned. Controlling and ensuring that the project plans have been met after commissioning allow buildings to, at a greater extent, live up to expectations and classification grades. Thereby, the risk of having a misleading certification grade even in the management phase is reduced. A supervised and planned commissioning as well as demands on a new certification of the building, which confirms an acquired grade, strengthens the recognition of the building on the market. / Denna kandidatuppsats behandlar de uppföljningskrav som ställs inom Sveriges fyra största miljöcertifieringssystem; BREEAM-SE, LEED, Miljöbyggnad och GreenBuilding. Rapporten har avgränsats till miljöcertifiering av kommersiella byggnader vid nyproduktion. Vidare behandlas olika problem och risker som kan uppstå i samband med uppföljningskrav av en miljöcertifiering, samt de positiva effekter en uppföljning bidrar till. Det har skett en betydande ökning av klassningsarbetet av byggnader det senaste decenniet, majoriteten av stora byggprojekt genomgår idag en miljöcertifiering. Certifiering av byggnader i nyproduktion utgår från projekteringshandlingar och har stor inverkan på hur byggnader konstrueras, byggs och underhålls. Certifieringsprocessen är ofta invecklad och involverar många parter såsom ingenjörer, arkitekter och byggare. Uppföljningskraven som respektive miljöcertifieringssystem ställer inom sina certifikat efter idrifttagandet varierar i både utformning och omfattning. Kontroll och säkerställning av att projekteringsvärden i drift gör att byggnader i större utsträckning lever upp till förväntningar och erhållet certifieringsbetyg. Därigenom minskar dessutom risken för att certifieringsbetyg, som kvarstår även i förvaltningsskedet, ska bli missvisande. Ett övervakat och planerat idrifttagande, samt krav på en ny certifiering av byggnader i drift som bekräftar ett erhållet betyg, stärker byggnaders erkännande på marknaden.

This diploma thesis focuses on improving reading literacy in preschool children in cooperation between family and kindergarten. The theoretical part is devoted to the concept of a preschool child, taking into account his psychological development, the cooperation of the kindergarten with the family, family itself, reading literacy and methods of its development. Through action research, the practical part focuses on mapping parents' work with children at home using intervention activities to improve parents' understanding of book working methods and the use of reading strategies that help building a positive relationship with books and improve text comprehension, and then evaluate the impact of these activities on parents and their effort to stimulate reading in children. The proposed lessons devoted to the development of reading literacy were implemented with children in the presence of their parents and the aim was to show the possibilities of working with a book through specific activities that will help building interest in books and comprehension of the read text. Due to the implementation of five lessons, progress has been made, which can be recognized from the reflective questionnaires that were completed before and after the lessons. The information from the questionnaires is gathered into...