My research concluded by the dissertation thesis focused on transfer pricing in financial management. The aim of this paper was to analyze the use of contracts for cost-sharing, contracts for contributing to the cost and service level agreements in a group of related persons of multinational companies. The work is divided into three logical parts. The first part of my dissertation analyzed the available scientific work and literature. A number of publications deals with the issue but only marginally. I thus drew upon mainly legal texts. I assumed the potential for practical use based on my finding that about 72 % of companies doing business in research and development operate in clusters of related persons. The second part of the paper deals with contracts for cost-sharing and cost contribution agreements. The basic problem of both agreements is reasonable estimation of the expected benefits. I suggested a procedure for estimation of benefit sharing among participants and also what indicators to use for measuring. Then I defined the share of costs. I suggested a definition of K.O. criteria for other than the U.S. legislation for incorrectly estimated shares. In this theoretical treatise on the weighted cost of capital I have found that companies that are not part of a group of related persons have a lower WACC. I pointed to the significant impact of agreements on avoidance of double taxation. As an alternative to the above contracts in the Czech Republic I presented a contract of association under the Civil Code. The third part of this work is dedicated to the Service Level Agreement. I conclude that it is necessary in certain ways to measure benefits, as it is a very important factor for the recipient of services. The benefits, however, cannot be measured directly, but through auxiliary variables, when the determining will always be influenced by the applied accounting standards. The second examined aspect was the allocation of costs to the service provider. Here, I conclude that there is no universally correct way. However, essential for these costs are only the actual relevant costs incurred in connection with the provision of intangible assets. Lastly, I focused on the usual profit margin surcharge over the cost provider of intangible assets. I conclude that when setting profit margins in accordance with the arm's length principle one should build on the level of normal returns on the invested assets of the provider.

Diploma thesis focuses on solving of the technological preparation of building modernization of gallery residential building in Prague 1 at Petrska street. The main goal of the thesis is a demolition of the existing building and construction of a new ceiling above the third floor. The paper includes the construction and technological report, technical report for concruction site equipment, technological regulations of demolition works and the ceiling structure above the third floor – there are two design variants of the ceiling structure icluded. The variants contend a comparation of two technologies version of ceiling structure above the third floor. Thesis also includes the inspection and test plans, design of machine arrangement, transport relations, safety and health protect plan, environmental plan, work and time schedule and financial calculation of building modernization

The aim of this diploma thesis is to determine the preparation and organization of a Sport areal in located Třeboň. The main purpose of this thesis is to design a solution for structural layout of an existing football field with covered grandsatnd construction. The diploma thesis includes following sections: technical report which refers to the construction-technological project, coordinating situation of the construction with wider links to transport routes, time and financial plan of the building site, feasibility study of the main technological phases, equipment of the building site, proposal of construction machina and mechanisms, timetable, plan for securing material sources, technological regulation of roof steel construction, test and kontrol plan, risks and draft measures, technical report for the issuance of construction permits and item budget.

In der Niederspannungstechnik werden die Anlagen zum Übertragen und Verteilen von Elektroenergie als Niederspannungs-Schaltgerätekombinationen bezeichnet. Die Anlagen sollen ihre Aufgaben möglichst wartungsfrei über einen Zeitraum von mehreren Jahrzehnten erfüllen. Damit ein langzeitstabiler Betrieb der Niederspannungs-Schaltgerätekombinationen möglich ist, müssen die Anlagen mindestens normgerecht thermisch dimensioniert sein. Um die Erwärmung von Niederspannungs-Schaltgerätekombinationen zuverlässig und effizient zu berechnen, wird in dieser Arbeit die Wärmenetzmethode genutzt. In der Wärmenetzmethode werden die Vorgänge der Erwärmung mit Hilfe von Wärmestromquellen, Temperaturquellen, Wärmewiderständen und Wärmekapazitäten nachgebildet. Einen wesentlichen Einfluss auf die Erwärmung einer Schaltgerätekombination haben die in den Wärmequellen der Anlage erzeugten Verlustleistungen. Die dominanten Wärmequellen (Hauptwärmequellen) innerhalb von Niederspannungs-Schaltgerätekombinationen werden in dieser Arbeit untersucht und die Ergebnisse in die Wärmenetzmethode integriert. Mit den Ergebnissen werdenmit Hilfe der Wärmenetzmethode die Erwärmungen verschiedener Betriebsmittel einer Niederspannungs-Schaltgerätekombination berechnet und anhand von Experimenten verifiziert. Die Wärmenetze der einzelnen Betriebsmittel werden zum Gesamt-Wärmenetz einer Niederspannungs-Schaltgerätekombination zusammengeschaltet. Die mit diesem Wärmenetz berechneten Temperaturen werden dann durch Experimente an der Versuchsanlage einer Niederspannungs-Schaltgerätekombination verifiziert. Eine der Hauptwärmequellen in Niederspannungs-Schaltgerätekombinationen sind die ohmschen Leitungsverluste in den Strombahnen der Hauptsammel- und Feldverteilerschienen. Bei Drehstrombelastung werden die hier in den einzelnen Teilleitern erzeugten Verlustleistungen durch die Stromverdrängung aufgrund des Skin- und den überlagerten Proximity-Effekts maßgeblich beeinflusst. Gegenüber einer Gleichstrombelastung unterscheiden sich die Verlustleistungen jedes einzelnen Teilleiters um den Leistungsfaktor k3~. Für Drehstromschienensysteme mit mehreren Teilleitern existieren bisher nur unzureichende Angaben zum Leistungsfaktor k3~ durch den Skin- und den Proximity-Effekt. In dieser Arbeit wurden FEM-Modelle aufgebaut, die Leistungsfaktoren k3~ für unterschiedliche Schienenanordnungen berechnet und anhand experimenteller Untersuchungen verifiziert. Weitere Hauptwärmequellen in Niederspannungs-Schaltgerätekombinationen sind die in den Anlagen eingebauten Betriebsmittel zum Schalten, Trennen und Schützen (z. B. Leistungsschalter, Trennschalter, Trenneinrichtungen, Sicherungen). Neben den Schaltkontakten selbst gehören die thermischen Schutzauslöser und Sicherungen zu den Hauptwärmequellen in den Strombahnen der Schaltgeräte. Um die Erwärmung der Geräte genau zu berechnen, müssen der Aufbau der Strombahnen und die Verteilung der Widerstände bekannt sein. Diese Widerstände können im Allgemeinen nur gemessen werden. Dabei hat sich zum einen gezeigt, dass die gemessenen Widerstände der Schaltkontakte von Kompaktleistungsschaltern auch im selben Gerät stark variieren können. Zum anderen sind die Widerstände der Schaltkontakte so dominant, dass in ihnen bis zu 47 % der gesamten Verlustleistungen eines Kompaktleistungsschalters entstehen können. Bedingt durch die zunehmende kompakte Bauweise der Anlagen erzeugen die Drehstromfelder der Sammelschienen hohe magnetische Feldstärken in umgebenden Metallteilen. In den Gehäusen, Einbauplatten, Wänden, Umhüllungen und Verkleidungen in Niederspannungs-Schaltgerätekombinationen können daher hohe Verlustleistungen entstehen, die maßgeblich die Erwärmung der Anlagen beeinflussen. Rechnerische und experimentelle Untersuchungen haben gezeigt, dass bei typischen Anordnungen von Schienen und Umhüllungen Verlustleistungen entstehen, die bis zu 32,7% der gesamten in der Versuchsanordnung gemessenen Verlustleistungen betragen. Sind die Ergebnisse der untersuchten Wärmequellen in die Wärmenetze der verschiedenen Betriebsmittel von Niederspannungs-Schaltgerätekombinationen integriert, ermöglichen die aufgebauten Wärmenetze die Berechnung von Temperaturen mit geringen Abweichungen (+4,4 K, -3,5 K) verglichen mit gemessenen Temperaturen. Mit den verifizierten und modularisierten Wärmenetzen der Betriebsmittel ist eine Möglichkeit geschaffen, Wärmenetze von Niederspannungs-Schaltgerätekombinationen effizient und wirtschaftlich aufzubauen.:1 Einleitung 1 2 Problemstellung 2 2.1 Stand der Technik / Ausgangssituation 2 2.2 Normen zur Erwärmung 3 2.3 Aufgabenstellung 5 2.4 Aufbau der Versuchsanlage 7 3 Grundlagen der Erwärmungsberechnung 11 3.1 Erzeugte Wärmeleistungen 11 3.2 Wärmeübertragung 17 3.3 Erwärmungsberechnung mit Wärmenetzen 39 4 Grundlagen zur Stromverdrängung 43 4.1 Stromdichteverteilung im Vollzylinder 43 4.2 Stromverdrängung und der Leistungsfaktor k 48 5 Untersuchungen zu den Wärmequellen 54 5.1 Stromwärmeverluste in den elektrischen Leiter von Sammel- und Feldverteilerschienen 57 5.2 Stromwärmeverluste in Schaltgeräten und zugehörigen Betriebsmitteln 90 5.3 Wirbelstrom- und Hystereseverluste in Metallteilen 105 6 Wärmenetze für die Betriebsmittel einer Niederspannungs- Schaltgerätekombination 126 7 Wärmenetz einer Niederspannungs-Schaltgerätekombination 148 8 Zusammenfassung und Ausblick 155 9 Literaturverzeichnis 158 10 Anhang 163 / In low-voltage engineering the systems for transmission and distribution of electric energy are named as low-voltage switchgear and controlgear assemblies. The systems have to perform their functions maintenance free as much as possible for a period of some decades. To achieve a long-time stable operation, the systems have to be designed thermally at least according to standards. In this thesis the thermal network method is used to calculate the heating of low-voltage switchgear and controlgear assemblies reliably and efficiently. The thermal network method simulates the processes of heating by heat sources, temperature sources thermal resistors and thermal capacities. The thermal power losses which are produced in the heat sources of the systems have significant influence on the heating of switchgear and controlgear assemblies. The dominant heat sources (main heat sources) within low-voltage switchgear and controlgear assemblies are researched at this thesis and the results are integrated to the thermal network method. The results are used to calculate the heating of various electrical components of a low-voltage switchgear and controlgear assembly using the thermal network method and verified by means of experiments. The thermal networks of the individual components are interconnected to form the overall thermal network of a low-voltage switchgear and controlgear assembly. The temperatures computed with this thermal network are then verified by experiments at the test setup of a low-voltage switchgear and controlgear assembly. In low-voltage switchgear and controlgear assemblies one of the main heat sources are the ohmic losses in the current paths of the main busbars and the distribution busbars. If the busbars are loaded with a three-phase current, the generated power losses of every individual subconductors are significantly influenced by the current displacement due to the skin effect and the superposed proximity effect. The power losses of each individual subconductor differ by the power factor k3~ compared to a DC load. For three-phase busbar systems with several subconductors there is only insufficient information on the power factor k3~ which takes into account the current displacement by the skin effect and the proximity effect. In this thesis, FEM models were developed to calculate the power factor k3~ for different busbar systems. The results were verified by experimental investigations. The installed electrical devices for switching, isolating and protection (e. g. circuit breakers, disconnectors, devices for disconnecting and fuses) are further main heat sources in low-voltage switchgear and controlgear assemblies. In addition to the main switching contacts themselves, thermal protection trips and the fuses are the main heat sources in the current paths of the switching devices. In order to calculate the heating of the electrical devices properly, the structure of the current paths and the distribution of the electrical resistances have to be known. In general these resistances can only determine by measuring. On one hand, it was found that the measured resistances vary widely even inside the same device. On the other hand, the resistances of the switching contacts are dominating, that up to 47 % of the entire power losses of a molded case circuit breaker can be generated there. Conditioned by the more and more compact design of the switchgears, the three-phase fields of the main busbars causes high magnetic fields at the surrounding metallic components. High power losses can therefore occur in housings, panels, walls, casings and enclosures in low-voltage switchgear and controlgear assemblies, which have a significant influence on the heating of the systems. Computational and experimental investigations have shown that typical arrangements of busbars and enclosures result in power losses of up to 32.7% of the total power losses measured in the test setup. If the results of the investigated heat sources are integrated into the networks of the various equipment of low-voltage switchgear and controlgear assemblies, the thermal networks set up enable the calculation of temperatures with small deviations (+4.4 K, -3.5 K) compared with measured temperatures. The verified and modularised thermal networks of the equipment provide an efficient and economical way of setting up heating networks of low-voltage switchgear and controlgear assemblies.:1 Einleitung 1 2 Problemstellung 2 2.1 Stand der Technik / Ausgangssituation 2 2.2 Normen zur Erwärmung 3 2.3 Aufgabenstellung 5 2.4 Aufbau der Versuchsanlage 7 3 Grundlagen der Erwärmungsberechnung 11 3.1 Erzeugte Wärmeleistungen 11 3.2 Wärmeübertragung 17 3.3 Erwärmungsberechnung mit Wärmenetzen 39 4 Grundlagen zur Stromverdrängung 43 4.1 Stromdichteverteilung im Vollzylinder 43 4.2 Stromverdrängung und der Leistungsfaktor k 48 5 Untersuchungen zu den Wärmequellen 54 5.1 Stromwärmeverluste in den elektrischen Leiter von Sammel- und Feldverteilerschienen 57 5.2 Stromwärmeverluste in Schaltgeräten und zugehörigen Betriebsmitteln 90 5.3 Wirbelstrom- und Hystereseverluste in Metallteilen 105 6 Wärmenetze für die Betriebsmittel einer Niederspannungs- Schaltgerätekombination 126 7 Wärmenetz einer Niederspannungs-Schaltgerätekombination 148 8 Zusammenfassung und Ausblick 155 9 Literaturverzeichnis 158 10 Anhang 163

This graduation thesis is concerned with the topic of quality standards in social care and the formation process of writen quality standards in some organizations in the civic sector, which offer social services. The theoretical section of this thesis concerns new legal arrangement of social services, their principles and international connections; as well as standards of quality of themselves and of the different tools which are related to them, for example inspection of the quality in social services, registration of providers and education of emploees in social care services. The empirical section deals with evaluation of the research focused on the process of formatting written quality standards in organizations which were under investigation and on the presentation of obtained data which were gained, especially by observation and questionnaire inquiry in organizations.

The first three recitals included one recital of chamber music and two recitals of solo piano music. The first recital consisted of music for clarinet and piano, performed with Dr. Lee Gibson of the music faculty of North Texas State University. This program included the Mozart Clarinet Concerto, Five Atonal Pieces by William Latham, Sonata in F minor by Johannes Brahms, and Four Pieces for clarinet and piano by Alban Berg. The second recital contained the D minor Concerto of Marcello, transcribed by J. S. Sach, Sonata No. 1 by Karl Haria von Weber, Sposalizio by Franz Liszt, Sonata in F by Nels Harveland, and Three Fantasies from Opus 116 by Johannes Brahms. The third recital consisted of the F minor Fantasy by Mozart, Variations on a Theme of Rameau by Paul Dukas, Sechs Kleine Klavierstucke by Arnold Schoenberg and Four Preludes by Sergei Rachraaninov. The fourth recital featured a comparison of selected Liszt and Schumann piano transcriptions of Paganini Viol in Caprices. Musical examples comparing the Paganini Caprices and the transcriptions by Liszt and Schumann, in addition to examples comparing the similarities and differences between the transcriptions of Liszt and Schumann, were interspersed throughout the lecture.

Alors que la question du vieillissement de la population dans les pays d’Afrique subsaharienne ne semble pas être particulièrement préoccupante pour l’instant, les conditions de vie des personnes âgées s’imposent graduellement comme un enjeu majeur de prise en charge sociale au regard de la croissance rapide de leur effectif. Les systèmes formels de retraite, d'assurance maladie et de protection sociale destinés aux personnes âgées vivant dans la plupart de ces pays demeurent quasiment inexistants, malgré la ratification et l’adoption de plusieurs conventions et recommandations internationales visant l’amélioration de leurs conditions de vie. Compte tenu de ces faiblesses, la famille est très souvent présentée comme la principale source de soutien des personnes âgées dans le besoin à travers leurs arrangements résidentiels, notamment la cohabitation avec d’autres personnes (conjoint, enfants adultes ou autres parentés), mais aussi par le biais des transferts financiers ou matériels qu’elles reçoivent en provenance de la famille qui vit en dehors de leur ménage. L’objectif principal de la présente thèse est de contribuer aux connaissances actuelles sur les conditions de vie et de santé des personnes âgées en examinant leurs modes de cohabitation, les transferts de ressources qu’elles pourraient recevoir du réseau familial externe au ménage, les liens entre ces deux formes de soutien et leurs corrélations avec l’état de santé des personnes âgées vivant en contexte d’Afrique subsaharienne (le Sénégal). Afin d’atteindre cet objectif, trois articles scientifiques empiriques ont été rédigés en utilisant d’une part les données des trois derniers recensements de la population du Sénégal (1988, 2002 et 2013) et d’autre part, la deuxième Enquête Pauvreté et Structure Familiale au Sénégal réalisée en 2011. Le premier article propose un portrait des arrangements résidentiels des personnes âgées notamment les situations où elles vivent avec/sans leur conjoint et/ou leurs enfants adultes selon le sexe et examine leur évolution à travers le temps. Les résultats suggèrent que la réalité du vieillissement est très différente pour les hommes et pour les femmes. Les hommes sont plus susceptibles de vivre accompagnés par leur conjointe et au moins un enfant adulte tandis que les femmes âgées sont beaucoup plus susceptibles de vivre sans conjoint mais avec un enfant adulte pour des raisons de veuvage, de séparation ou de divorce. En revanche, vivre seul tout comme vivre à la fois sans conjoint et sans autre adulte demeure un mode de cohabitation très marginal chez les personnes âgées au Sénégal, quel que soit leur sexe. Par ailleurs, les résultats ont aussi permis de constater qu’au fil des récentes décennies, il n’y a pas eu de changements majeurs dans les modes de cohabitation des personnes âgées, bien qu’on note des prémices d’une augmentation de la proportion des hommes qui vivent seuls ou sans conjoint ni adulte notamment chez les générations plus récentes. Le second article vise à améliorer notre compréhension des mécanismes de soutien familial dans le contexte des pays en développement en examinant dans quelle mesure les modes de cohabitation des personnes âgées sont associées à la réception de transferts financiers ou matériels provenant de la famille qui vit en dehors de leur ménage. Les résultats mettent en évidence un avantage net des femmes à recevoir des transferts familiaux nets positifs par rapport aux hommes pour certains arrangements résidentiels. Il ressort également que le fait de vivre sans mari ni enfant adulte augmente significativement la probabilité pour les femmes âgées de recevoir un soutien de la part de membres de la famille non-cohabitants, comparativement à celles qui vivent à la fois avec un conjoint et un enfant adulte plus jeune. Toutefois, ces différences ne se sont pas révélées significatives chez les hommes âgés. Dans le cadre du troisième article de la thèse, nous avons examiné dans quelle mesure la composition du ménage des personnes âgées et les transferts qu’elles reçoivent de la famille hors ménage sont associés à leur état de santé. L’utilisation d’une stratégie analytique prenant en compte des potentiels biais d’endogénéité a permis de constater que les femmes âgées qui vivent sans conjoint et sans adulte ont une probabilité plus élevée de déclarer une moins bonne santé que celles qui vivent avec l’un ou l’autre, ou les deux. En revanche, les différences en matière de santé perçue selon les types d’arrangements résidentiels ne se sont pas révélées significatives chez les hommes. Par ailleurs, il existe un désavantage en matière de perception de la santé chez les femmes qui n’ont pas reçu de transferts de la famille hors ménage, mais chez les hommes le rôle de ces transferts reste mitigé. Globalement, les résultats de cette thèse suggèrent que les gouvernements devraient tenir compte des arrangements résidentiels des personnes âgées et du soutien du réseau familial externe à leur ménage afin d'optimiser l'impact des politiques et des interventions sur leur santé. / While the issue of population aging in sub-Saharan African countries does not seem to be of particular concern at present, the living arrangements of the older people are gradually becoming a major social issue given the rapid growth of their numbers. Generalized formal pension, health insurance and social protection systems for the older people living in most of these countries remain almost non-existent, despite the ratification and adoption of several international conventions and recommendations aiming to improve their living conditions. Given these limitations, the family is most often presented as the main source of support for older people in need through their living arrangements, including cohabitation with others (spouse, adult children, or other relatives), but also through the financial or material transfers received from family living outside their household. The main objective of this thesis is to contribute to the current knowledge on the living and health conditions of the older people, by examining their living arrangements, the resource transfers they might receive from the family network outside their household, the links between these two forms of support and their correlations with the health status of older people living in a sub-Saharan African context (Senegal). To achieve this objective, three empirical scientific articles were written using data from the last three population censuses in Senegal (1988, 2002, and 2013) and from the second Poverty and Family Structure Survey in Senegal conducted in 2010-2011. The first article presents a description of the residential arrangements of older people, especially situations where they live with their spouse and/or adult children, according to gender, and examines their evolution over time. The results suggest that the reality of aging is very different for men and women. Men are more likely to live accompanied by their spouse and at least one adult child, while older women are much more likely to live without a spouse but with an adult child due to widowhood, separation, or divorce. On the other hand, living alone as well as living without a spouse and without another adult remains a very unusual for both older men and women in Senegal. The results also show that over recent decades, there have been no major changes in other cohabitation patterns among the older adults, although there are signs of an increase in the proportion of men living alone or without a spouse or adult, especially among the more recent generations. The second paper aims to improve our understanding of family support mechanisms in the context of developing countries by examining the extent to which older people's living arrangements are associated with the receipt of financial or material transfers from family living outside their household. The results show a net advantage of women over men in terms of receiving positive net family transfers for some residential arrangements. It also shows that living without a husband or adult child significantly increases the likelihood that older women will receive support from non-cohabiting family members, compared to those living with both a spouse and a younger adult child. This pattern, however, was not significant for older men. In the third article of the thesis, which examines the extent to which older adults' household composition and the transfers they receive from non-household family are associated with their health status, it was found that older women who live without a spouse or other adult have a higher likelihood of reporting poorer health than those who live with one or both. In contrast, differences in self-rated health by type of living arrangement were not found to be significant for men. In addition, there was a disadvantage in self-rated health for women who did not receive non-household family transfers, while for men the role of such support was less clear. Overall, the results of this thesis suggest that governments should take into account older adults' living arrangements and non-household family support in order to optimize the impact of policies and interventions on their health status.

The transcriptions of Franz Liszt (1811-1886) and Anton Rubinstein (1829-1894) on Beethoven's "Marcia alla turca" serve as unique examples within the area of transcription since each of these important virtuosos transcribed the movement with drastically different results. Liszt's Capriccio alla turca (1846) is built on Beethoven's thematic materials although it is presented with a greatly embellished accompaniment providing countermelodies, expanded passages, and vigorous rhythmic features. In contrast, Rubinstein's Turkish March (1848) attempts to capture Beethoven's original (1811) as closely as possible adhering to the form and harmonies. Each composer's approach served to showcase new pianistic innovations capturing orchestral sonorities at the piano previously unimagined. This dissertation offers musical insight for two less well-known works from significant pianist-composers which should receive further attention. Additionally, this research provides greater documentation for the compositions of Rubinstein, supplementing the historical accounts of his abilities as a performer. Examination and comparative analysis of each transcription not only illuminates the creative approaches each composer employed in creating his transcription, but also serves pianists wishing to perform these neglected works.

There is a puacity of original works from the Baroque Era for the guitar. Transcriptions, especially music originally for harpsichord, complement the guitarist's repertoire. Dominating the priviledged space in the guitar canon, represented by Baroque transcriptions, are the composers Johann Sebastian Bach, George Frideric Handel and Domenico Scarlatti. Underrepresented in the Baroque guitar canon is the music of Spanish composers, most noteworthy, the harpsichordist Padre Antonio Soler, who composed more than 120 sonatas for his instrument. Music is culturally defined and it is clear, through an analysis of the keyboard works of Soler, that his music was imbued with the salient features of his place and time. There is an implicit connection between the guitar and the non-guitar music produced in Spain as guitar gestures are part of the national emblem; this study makes an explicit connection between the harpsichord music of Soler and the modern guitar. The Spanish Baroque style, epitomized by the works of Soler, provide a clear objective for transcription. The current study produces a transcription of Padre Antonio Soler's Sonata No. R.27 and Sonata No. R.100, as well as an analysis of the sonatas to facilitate interpretation for performance and an explanation of the transcription process. The lacunae of Spanish Baroque guitar transcriptions that exists in the repertoire will be partially filled by adding Soler to the distinguished list of composers that currently inhabit the guitarists's library.

No description available.