The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.

This thesis assesses UK banking liquidity regulation and supervision and the Basel liquidity requirements, and models banks' liquidity risk. The study reveals that the FSA's risk-assessment framework before 2008 was too general without specifically considering banks' liquidity risk (as well as its failures on Northern Rock). The study also lists the limitations of the FSA's banking liquidity regimes before 2008. The thesis reviews whether the FSA's new liquidity regimes after 2008 would have coped with UK banks' liquidity risks if they have been applied properly. The fundamental changes in the FSA's liquidity supervision reflect three considerations. First, it introduces a systemic control requirement by measuring individual fifirm's liquidity risk with a market-wide stress or combination of idiosyncratic and market-wide stresses. Second, it emphasizes the monitoring of business model risks and the capability of senior managers. Third, it allows both internal and external managers to access more information by increasing the liquidity reporting frequencies. The thesis also comments on the Basel Liquidity Principles of 2008 and the two Liquidity Standards. The Principles of 2008 represents a substantial revision of the Principles of 2000 and reflect the lessons of the fifinancial market turmoil since 2007. The study argues that the implementation of the sound principles by banks and supervisors should be fexible, but also need to be consistent to make sure they understand banks' liquidity positions quite well. The study also explains the composition of the Basel liquidity ratios as well as the side effect of Basel liquidity standards; for example, it will reshape interbank deposit markets and bond markets as a result of the increase in demand for `liquid assets' and `stable funding'. This thesis uses quantitative balance sheet liquidity analysis, based upon modified versions of the BCBS (2010b) and Moody's (2001) models, to estimate eight UK banks' short and long-term liquidity positions from 2005 to 2010 respectively. The study shows that only Barclays Bank remained liquid on a short-term basis throughout the sample period (2005-2010); while the HSBC Bank also proved liquid on a short-term basis, although not in 2008 and 2010. On a long-term basis, RBS has remained liquid since 2008 after receiving government support; while Santander UK also proved liquid, except in 2009. The other banks,especially Natwest, are shown to have faced challenging conditions, on both a short-term and long-term basis, over the sample period. This thesis also uses the Exposure-Based Cash-Flow-at-Risk (CFaR) model to forecast UK banks' liquidity risk. Based on annual data over the period 1997 to 2010, the study predicts that by the end of 2011, the (102) UK banks' average CFaR at the 95% confidence level will be -£5.76 billion, Barclays Bank's (Barclays') CFaR will be -£0.34 billion, the Royal Bank of Scotland's (RBS's) CFaR will be -£40.29 billion, HSBC Bank's (HSBC's) CFaR will be £0.67 billion, Lloyds TSB Bank's (Lloyds TSB's) CFaR will be -£4.90 billion, National Westminister Bank's (Natwest's) CFaR will be -£10.38 billion, and Nationwide Building Society's (Nationwide's) CFaR will be -£0.72 billion. Moreover, it is clear that Lloyds TSB and Natwest are associated with the largest risk, according to the biggest percentage difference between downside cash flow and expected cash flow (3600% and 816% respectively). Since I summarize a bank's liquidity risk exposure in a single number (CFaR), which is the maximum shortfall given the targeted probability level, it can be directly compared to the bank's risk tolerance and used to guide corporate risk management decisions. Finally, this thesis estimates the long-term United Kingdom economic impact of the Basel III capital and liquidity requirements. Using quarterly data over the period 1997:q1 to 2010:q2, the study employs a non-linear-in-factor probit model to show increases in bank capital and liquidity would reduce the probability of a bank crisis significantly. The study estimates the long-run cost of the Basel III requirements with a Vector Error Correction Model (VECM), which shows holding higher capital and liquidity would reduce output by a small amount but increase bank profitability in the long run. The maximum temporary net benefit and permanent net benefit is shown to be 1.284% and 35.484% of pre-crisis GDP respectively when the tangible common equity ratio stays at 10%. Assuming all UK banks also meet the Basel III long-term liquidity requirements, the temporary net benefit and permanent net benefit will be 0.347% and 14.318% of pre-crisis GDP respectively. Therefore, the results suggest that, in terms of the impact on output, there is considerable room to further tighten capital and liquidity requirements, while still providing positive effects for the United Kingdom economy.

Comment l’imaginaire des lieux issu de la littérature contribue-t-il à valoriser un territoire ? À l’heure où des territoires ruraux, soucieux de renforcer leur attractivité, mènent des actions visant à renouveler leur image, la littérature patrimonialisée peut être considérée comme une ressource : maisons d’écrivains, routes ou sentiers littéraires contribuent ainsi à l’inscription territoriale d’une littérature et de ses imaginaires. Cette thèse s’intéresse à l’invention de tels lieux, à leur animation et à leur intégration territoriale. Elle traite aussi de leur réception et de leur appropriation par les habitants et les touristes. Une analyse statistique des maisons d’écrivain en France dresse une typologie qui souligne les spécificités structurelles, spatiales et organisationnelles de ces lieux polymorphes. En complément,des études de cas renseignent sur la singularité de la relation entre l’auteur et le lieu, et sur la dynamique de la maison en tant que projet de territoire multi-acteurs. Deux méthodes sont mises en œuvre afin de saisir les représentations des visiteurs : une enquête par questionnaire, prolongée par l’analyse d’une voie plus créative et sensible d’expression, les livres d’or. L'analyse des questionnaires souligne la diversité des motifs de visite, non exclusivement littéraires. L'étude des livres d'or met en évidence la dimension immersive d’une expérience où les émotions vont à la rencontre des souvenirs et des imaginaires. Une typologie multiscalaire de parcours littéraires est ensuite réalisée, enrichie par des études de cas. Du Berry à la Provence, des Cévennes au Québec en passant par le Livradois, des parcours littéraires proposent de découvrir une région en compagnie d’un écrivain et de personnages imaginaires. Transcendant l’habituelle démarcation entre le réel et la fiction, ils redéfinissent ainsi la notion d’authenticité. L'ensemble des éléments analysés dans la thèse concourt à qualifier une forme de tourisme combinant connaissance, imaginaire et expérience des lieux, dressant les contours d’une nouvelle pratique touristique de l’espace : celle d’un tourisme littéraire tourné sur l’itinérance et la créativité / How does the imaginary of places stemming from literature contributes to enhance a territory? At a time when rural areas, aspiring to strengthen their attractiveness, take actions to renew their image, the literary heritage can be considered a resource: writers' houses, routes or literary trails thus contribute to the territorial inscription of literature and its imagination. This thesis is interested in the creation of such places, in their animation and in their territorial integration. It also deals with their reception and with their appropriation by the inhabitants and tourists. A statistical analysis of writer's houses in France allows for a typology which underlines the structural, spatial and organizational specificities of these polymorphic places. In addition, case studies inform about the peculiarities of the relation between author and place, and about the dynamics of the house as multi-actors territorial project. Two methods are implemented to seize the visitors’ representations: a survey by questionnaire, extended by the analysis of a more creative and more sensitive way of expression, visitors' log (« livres d’or »). The analysis of questionnaires underlines the diversity of the motives for visits which are not exclusively literary. The study of visitors' log highlights the immersive dimensions of an experience where feelings meet memories and imagination. A multiscalar typology of literary routes is then realized, enriched by case studies. From Berry to Provence, from the Cévennes to Quebec via Livradois, literary routes propose the exploring of a region together with a writer and imaginary characters. They so redefine the notion of authenticity by transcending the usual demarcation between the reality and fiction. All the analyzed elements contribute to consider a form of tourism combining knowledge, imagination and experimentation of places, drawing the outlines of a new tourist practice of space : that of a literary tourism focused on itinerancy and creativity

Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech legislation. In the area of the tax depreciation the different concept called investment pool used in the economies of other countries is stated. Finally, the intended changes in the accounting legislation and the tax legislation in the following years are mentioned.

The diploma thesis deals with accounting issues of property development. The main aim of the thesis is to determine why financial statements based on Czech accounting rules of some property developers are significantly different. Additionally this thesis define how various aspects of property development influence accounting. Theoretical knowledge is shown from practical side by using the example of a fictional case study.

Notion centrale des rapports entre l’État et les individus, l'ordre public mis en œuvre par la police administrative est traditionnellement identifié comme étant matériel. Essentiel à l'équilibre entre maintien de la paix sociale et garantie des droits et libertés individuels, il y est particulièrement fait recours lorsqu'est en cause la sécurité. La législation (lato sensu) récente en matière d'état d'urgence le rappelle. Mais l'ordre public n'est pas uniquement matériel, limité à la sécurité, à la tranquillité et à la salubrité publiques. Notion classique du droit public, l'ordre public ne cesse d'évoluer. Il est en effet possible de tirer de divers phénomènes épars l'existence d'un ordre public immatériel dont l'émergence et l'utilisation visent à répondre à des déséquilibres apparus dans l'État de droit. Permettant notamment la protection de valeurs objectives à partir desquelles la société est ordonnée, l'ordre public immatériel vise à rééquilibrer les rapports entre le collectif et l'individuel. Il est en ce sens une notion fonctionnelle. Il est ainsi possible de définir l'ordre public immatériel et de construire un régime juridique qui lui soit adapté. Impuissant à restreindre les libertés dans la vie privée, il s'exprime dans le cadre de l'espace public auquel il est cantonné, ce qui limite d'autant les risques d'intrusion de l'État. Il peut être vu comme une notion autonome. Cette formalisation permet d'identifier plus facilement l'ordre public immatériel. Surtout, elle laisse entendre qu'il pourrait s'imposer durablement dans l'ordre juridique français. / A key notion in the relationship between the State and individuals, public order implemented by the administrative authorities is normally considered as material. Essential to the balance between maintaining social peace and ensuring respect for individual rights and freedoms, public order is implemented especially where security is involved. Recent legislation (in the broad sense) introducing the state of emergency is a case in point. However, public order is not merely material or restricted to matters of public security, peace or health. Public order, a traditional notion in public law, continues to evolve. From the various different phenomena, it is indeed possible to deduce the existence of an immaterial public order, the emergence and implementation of which are intended to offset the disequilibrium arising from the rule of law. The purpose of immaterial public order, which ensures the protection of objective values around which society is organised, is to restore the balance between the public and the individual. In that sense, it is a functional notion. It is therefore possible to define immaterial public order and build a legal system adapted to it. Immaterial public order, which is powerless to restrict freedoms in private life, expresses itself in the public domain to which it is confined, thereby limiting the risks of State intervention. lt can be seen as a notion in its own right. As a result of this formalisation, immaterial public order can be more readily identified. Above all, formalisation suggests that it could become a permanent feature of the French legal system.

The thesis has investigated the place of Zimbabwean indigenous intangible heritage in a globalising environment. It used the Shona language and intangible heritage situation as a case study. It argued that Zimbabwean intangible heritage is continually being eroded by the agents of globalisation and that the only way of safeguarding it from extinction is through the preservation of Zimbabwean indigenous languages. The thesis has come to this conclusion after having established that there is an intimate and inseparable bond between language and its intangible values so much that it is not possible to talk of one devoid of the other. The relationship has been seen to be symbiotic. The Shona language has been established to embody, express and to be a carrier of all the intangible heritage of its speakers into the future by re-living them in the people’s daily life while these intangible values have been seen to conserve the language through their continued practice by the people. The research has also established that Zimbabwean intangible heritage marginalisation has roots in colonialism, dating as far back as the early Christian missionary days. The Shona intangible heritage has also been seen to be still of value despite the global threats as evidenced by the people’s continued re-living of it through language. The thesis has also noted that the Zimbabwean Ministry of Education, Sport and Culture is still using out-dated colonial language policies that still further the ascendancy of English and the intangible values it stands for while indigenous languages and values are marginalised in the education system, in government and in industry thereby worsening their predicament in the global environment. The current socio-economic and political developments in the country and some Shona novelists in Shona and in English are also culprits in this whole process as they continue to demonise and infantilise Zimbabwean intangible heritage. The thesis has therefore asserted that Zimbabwean intangible heritage is most likely to be eroded from the face of the earth if no measures are taken to safeguard it from extinction. It has therefore wound up by arguing that the survival of Zimbabwean intangible heritage lies in the survival of Zimbabwean indigenous languages through which it continues to be practised and felt by its people. The thesis has therefore recommended that the Zimbabwean government adopt sound language policies that safeguard the survival of Zimbabwean indigenous languages to enable the indigenous intangible heritage of the people to survive as well as the two are intricately related. / African Languages / D. Litt. et. Phil.(African Languages)

The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.

Tangible social network system is a home-based communication solution specifically designed for elders. Former researches indicate that insufficient communication among elders cause several challenges in their daily activities such as social isolation, loneliness, depression and decreased appetite. In addition, lack of social participation increases the risk of Alzheimer´s (Ligt Enid, 1990). The major cause of these challenges are that elders are increasingly removed from communication technology using emails, text messaging, interact with social network systems and mobile phones due to cognitive and physical difficulties. To overcome this problem, new suggested social network system incorporates photo frame and photo album based interaction which allows instantaneous participation to the social network. By designing the new social network system, I tried to create an easier venue for more active cross-generational communication between elders and younger family members.This paper discusses the early results of the marker based social networking system aiming to propose digital technologies to enhance the social life of older people, who live alone their home. A prototype combining a touch screen, photo frame and a camera are described. It allows the older people to manage their participation to the social network system and get in touch with their loved ones. This paper demonstrates a User Sensitive inclusive Design (USID) process from the generation of user needs to the evaluation prototype. A key theme of tangible social network system shows how usable and emotional design derived from a user inclusive design process can encourage elders to adopt new modern technology. A first evaluation has shown the usability as well as the good acceptance of this system. / AGNES

The challenges faced by mathematics education reflect the more immense difficulties of the schooling system as a whole. This thesis investigates such challenges in the light of an ethical learning foundation and aims for a transformation through the use of technologies as learning tools.  Interaction design methods are used to craft constructivist learning kits that aim to move mathematics students from passive receivers of knowledge to active learners. The proposed tools modify new technologies by adapting them to teachers’ and learners’ needs to be best suited for mathematics classroom adoption. Additionally, social, political, and economic issues that may hinder the adoption of constructivist learning are presented and critically discussed.  Finally, this thesis paves the way for future designers who aim to design mathematics educational kits by providing a design framework based on the learning theory and the design process presented in this thesis.