Although the importance of reading comprehension is generally recognized, a better understanding of the factors influencing measurement of reading comprehension may impact the ability to assess strengths and deficits. The current study examined the effects of text type and time limits on the rate of students' performance across four common assessments of reading comprehension. Results showed similarities between performance with narrative and expository texts and across time limit conditions for all of the assessments. In terms of comparing across reading comprehension assessments, the findings are limited by the differences in the response channels and stimulus conditions of each assessment. The results have implications for the development of measurement systems and the assessment of reading comprehension.

77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...

Procédure de juge à juge non contentieuse, le renvoi préjudiciel consiste en une voie de droit qui permet à toute juridiction nationale d’interroger la Cour de justice de l’Union européenne sur l’interprétation du droit de l’Union et sur la validité des actes des institutions européennes. Laissée à la discrétion des juridictions nationales, ou parfois imposée, cette procédure n’est enfermée dans aucun délai particulier. Se pose alors la question du temps, envisageable de différents points de vue, qu’il s’agisse des parties, de la juridiction nationale à l’origine du renvoi et de la Cour de justice en charge du traitement.Il s’agit d’un sujet tout à la fois récurrent et d’actualité, dans la mesure où, notamment, la procédure préjudicielle d’urgence a vu le jour récemment et où les statistiques de la Cour de justice ne cessent de rendre compte des efforts déployés sans relâche pour diminuer les délais de procédure. De même, le nouveau règlement de procédure de la Cour de justice s’efforce de rendre cette procédure aussi célère que possible. La procédure préjudicielle se prête particulièrement à une étude introduisant la dimension temporelle pour de nombreuses raisons. Pour n’en citer qu’une : le délai de la réponse préjudicielle s’ajoute aux délais nationaux, ce qui, selon la position de la juridiction de renvoi, au sein de son ordre, et selon le type de procédure pendant, ouvre de vastes pistes de réflexion. Il ne s’agit pas d’expliquer la procédure préjudicielle uniquement par des considérations d'ordre temporel, mais d’observer cette procédure en prenant en compte les différentes manières dont le temps, au sens juridique du terme, joue un rôle dans cette procédure.Cette thèse développe ainsi deux idées principales : la prise en compte du temps préjudiciel par les juridictions nationales (partie I) et la prise en compte du temps préjudiciel par la Cour de justice (partie II). / As a non-litigious court procedure, the reference for a preliminary ruling is a legal remedy that enables any national court or tribunal to refer questions to the Court of Justice of the European Union on the interpretation of Union law and on the validity of acts of the European institutions. Upon discretion of national courts, or sometimes imposed to them, this procedure is not locked up within any particular time frame. This raises the question of time, which may be regarded from different points of view, whether it is one of the parties, of the national court at the origin of the referral, or of the Court of Justice in charge of the processing. The subject is both recurrent and topical, since, in particular, the urgent preliminary ruling procedure has recently emerged and because the statistics of the Court of Justice show constant and countless efforts to reduce the length of the proceedings. Similarly, the new Rules of Procedure of the Court of Justice endeavour to make this procedure as fast as possible.The preliminary ruling procedure is particularly suitable for a study introducing the temporal dimension for many reasons. To mention only one: the time for the preliminary ruling procedure comes in addition to the national duration of the trial. This suggests many lines of thought, considering the position of the referring court, within its order, and depending on the different types of courts in general. The goal of the reflexion is not of explaining the preliminary ruling procedure solely by temporal considerations, but of observing this procedure taking into account the different ways in which time, in the legal sense of the term, plays a role in this procedure.This thesis thus develops two main ideas: the taking into account of the prejudicial time by the national courts (or judges) (part I) and the taking into account of the prejudicial time by the Court of justice (part II).

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The aim of the diploma thesis "Current issues of judicial proceedings in cases of international protection" is the evaluation whether the amendment of Asylum Act sufficiently fulfils requirements of the procedural Directive 2013/32/EU regarding the right to effective remedy. Namely these requirements are full and ex nunc examination of both fact and points of law that composes large part of this thesis, suspensive effect and time limits. In order to reach the goal of this thesis several questions are given which one of them relates to the right to effective remedy in international, European and national law. Hence the chapter two deals with the right to effective remedy in European Convention on Human Rights, Convention against Torture and International Covenant of Civil and Political Rights same as in EU Charter of Fundamental Rights and Charter of Fundamental Rights and Freedoms of the Czech Republic. Afterwards the thesis presents the main principles of administrative judiciary such as cassation principle and principle ex tunc and specifics of judicial proceedings in cases of international protection. Crucial part of the thesis is the chapter four that analyses above mentioned requirements of procedural Directive 2013/32/EU and transposition of these requirements by the amendment of Asylum Act....