Trust fund in context of tax law Abstract Trust fund is a relatively new legal structure in Czech legal system, embodied in the Civil Code with recodification of Civil law in 2014. Trust fund is constituted by appropriation of property from trustor for trustee's administration either for personal purpose or for purpose of general interest. The property does not turn into the property of trustee, beneficiary, nor does it stay the property of trustor. On the contrary it becomes separate and independent property without any owner. Trust fund is lackíng legal personality and is fully under the administration of trustee. The thesis focuses on trust fund under the Civil Code in the light of tax law. The objective of this thesis is to expound on and analyse current private law and tax law legal framework of trust fund, to assess the rate of embodiment of trust fund into Czech legal society and also to assess the success rate of proclaimed tax neutrality with tax regime of legal entities. Beyond above mentioned the thesis also offers the interpretation and solution of both known and by the author's point of view relevant though yet unknown problematic issues. The thesis consists of three parts. The first part of thesis focuses on the history of modern angloamerican trust and its ancestor known as "use," it also...

The study aimed to explore women entrepreneurs’ experiences using social capital to develop their manufacturing businesses. Social capital has apparent benefits for developing women-owned businesses. The manufacturing sector has traditionally been male-dominated globally, therefore to promote inclusivity the need arose to explore the dynamics of social capital and its perceived benefits, to gain an insightful understanding of the value it might hold for both academics and business. Valuable insights were gained on the combination of creating and sustaining relationships, and social networking as influencers that impacts the accumulation of social capital. This research set out to discover the main drivers of social capital, obtain narratives regarding the barriers and enablers in accessing social networks. Deeper understanding was gained on how support structures act as resources to develop women-owned businesses. The study highlighted the need to promote cultural and societal transformation with social capital being a critical component to develop of women’s entrepreneurship. / Mini Dissertation (MBA)--University of Pretoria, 2021. / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

A study examining the effects of public relations' dialogical communication strategies on stakeholder's perceptions of trust and authenticity of organizations was conducted. The experiment was tested on organizational Facebook posts broadcasting a corporate social responsibility message. While "Human Voice" had no affect on perceived trustworthiness or authenticity, Dialogical Loop was found to significantly effect stakeholder perceptions of authenticity, but not trustworthiness. Due to the presence Dialogical Loop in the form of replies to user comments, users perceived the organization as less authentic. Ruminations about possible implications for public relations theory and practice on social media as well as recommendations for further study of the Facebook platform is discussed.

In response to increasing demands placed on public education, Professional Learning Communities (PLCs) have emerged as a means of providing teachers with opportunities to collaborate together. Collaboration has been shown to improve teaching practices and lead to better student outcomes. Trust has been shown to be an important factor contributing to the success of PLC teams. Adherence to collaborative norms is also an important factor in the ability to collaborate successfully in PLC teams, yet few studies exist that empirically assess the relationship between trust and adherence to norms regarding the collaboration process. Participants in this study are public high school teachers, grades 9–12, who on average have been working together in their current PLC team for over three and a half years. Team trust is measured by established tool developed by Costa and Anderson (2011) based upon 4 dimensions of team trust including both psychological (propensity to trust and perceived trustworthiness) and behavioral (cooperating and monitoring behaviors) dimensions. The tool used to measure adherence to PLC team norms was based upon the Meeting Inventory by Garmston and Wellman (2009) and The Collaborative PLC Norming Tool developed by Jolly (2008). These instruments were used with permission, and some survey items were generated by the author. Multiple regression analyses assessed the strength of the relationship between PLC team trust and team norms. Four dimensions of team trust were examined by confirmatory factor analyses: Propensity to Trust, Perceived Trustworthiness, Cooperating Behaviors, and Monitoring Behaviors. All 4 showed a good fit. Team adherence to 3 different types of collaborative team norms was examined by confirmatory factor analyses: Teacher Dialogue, Decision Making, and Norms of Enforcement. All 3 outcomes showed a good model fit. Findings showed gender within the norms of enforcement regression model to be the only significant demographic variable. All 4 dimensions of team trust were significantly and positively related to adherence to norms of teacher dialogue at the bivariate level. Both significant positive and negative correlations exist between dimensions of team trust. When examined collectively, Perceived Trustworthiness and Cooperating Behaviors are directly related to adherence to Teacher Dialogue norms, whereas Propensity to Trust and Monitoring Behaviors have an indirect impact. This study confirms a positive relationship between the two constructs and presents the value of both direct and indirect relationships amongst the psychological and behavioral dimensions of team trust in impacting adherence to collaborative PLC team norms. Teachers and administrators who are aiming to improve or sustain high quality collaboration within PLC teams would do well to focus on Perceived Trustworthiness and Cooperating Behaviors, as those dimensions of team trust are directly related to adherence to collaborative team norms.

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Background: The literature has traditionally seen shirking as a negative phenomenon that leads to the productivity loss of individuals and organizations and thus has to be confronted with the help of control in the form of monitoring. However, considering that in the nowadays popular virtual work setting the ability to apply some controls can be hindered and the ethicality of electronic performance monitoring is questioned, there is a need to rethink the established view on shirking and explore the role of trust in it. Aim: Examine how managerial controls and trust impact employees’ shirking in the virtual work setting through the lens of employees’ perceptions. Methodology: A qualitative study was conducted using semi-structured interviews. The interviewees are nine employees from various industries in Sweden who have less than 5 years of working experience in total and have been working within their last company for at least 6 months face-to-face and at least 6 months virtually under the supervision of one manager. Findings: The analysis revealed that employees who receive the control and trust that they want from their managers generally do not shirk, even with none or little monitoring when working virtually, but those who experience mismatches between control and trust wanted and received either tend to shirk or risk getting burnout and/or quitting the company. This highlights the importance of considering employees’ needs for both control and trust when addressing shirking in the virtual work setting. Moreover, a potential positive aspect of shirking was found in the way that occasional moderate shirking in combination with control and trust matches can have a positive impact on employees’ well-being and productivity in the long-term.

In Multi-Agent Systems consisting of intelligent agents that interact with one another, where the agents are software entities which represent individuals or organizations, it is important for the agents to be equipped with trust evaluation models which allow the agents to evaluate the trustworthiness of other agents when dishonest agents may exist in an environment. Evaluating trust allows agents to find and select reliable interaction partners in an environment. Thus, the cost incurred by an agent for establishing trust in an environment can be compensated if this improved trustworthiness leads to an increased number of profitable transactions. Therefore, it is equally important to design effective trust establishment models which allow an agent to generate trust among other agents in an environment. This thesis focuses on providing improvements to the designs of existing and future trust establishment models. Robust trust establishment models, such as the Integrated Trust Establishment (ITE) model, may use dynamically updated variables to adjust the predicted importance of a task’s criteria for specific trustors. This thesis proposes a cluster-based approach to update these dynamic variables more accurately to achieve improved trust establishment performance. Rather than sharing these dynamic variables globally, a model can learn to adjust a trustee’s behaviours more accurately to trustor needs by storing the variables locally for each trustor and by updating groups of these variables together by using data from a corresponding group of similar trustors. This work also presents a generalized trust establishment model architecture to help models be easier to design and be more modular. This architecture introduces a new transaction-level preprocessing module to help improve a model’s performance and defines a trustor-level postprocessing module to encapsulate the designs of existing models. The preprocessing module allows a model to fine-tune the resources that an agent will provide during a transaction before it occurs. A trust establishment model, named the Generalized Trust Establishment Model (GTEM), is designed to showcase the benefits of using the preprocessing module. Simulated comparisons between a cluster-based version of ITE and ITE indicate that the cluster-based approach helps trustees better meet the expectations of trustors while minimizing the cost of doing so. Comparing GTEM to itself without the preprocessing module and to two existing models in simulated tests exhibits that the preprocessing module improves a trustee’s trustworthiness and better meets trustor desires at a faster rate than without using preprocessing.

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I den här studien undersöks tillit inom ledarskap. Studien fokuserar på ledarskap på individnivå, i ett sammanhang av motivation. Undersökningen belyste vilka tolkningar och upplevda erfarenheter som fanns bland chefer i tillämpandet av ett tillitsbaserat ledarskap på en myndighet som Migrationsverket. Ambitionen med studien var att öka förståelsen för vad tillitsbaserat ledarskap är, och för motivationsmiljöns betydelse gällande att utöva tillitsbaserat ledarskap. Studiens syfte var därmed ökad kunskap om hur tillitsbaserat ledarskap och motivationsmiljö kom till uttryck, samt hur de förhöll sig till varandra, i en offentlig organisation. I fråga om teoretiskt ramverk, har Mayer et al. (1995) tillitsmodell, Bringselius (2021) tillitsbaserade ledarskapsteori och Deci och Ryan (2000) självbestämmande teori (SDT) varit vägledande. Som metod har kvalitativa semistrukturerade intervjuer genomförts.  Resultatet har visat att myndighetscheferna tolkade och praktiserade interpersonellt tillitsbaserat ledarskap utifrån tolkningen om tillit som ett förtroende. Förståelsen för depraktiserade tillitsbaserade ledarskapet tillskrevs bland annat att vara sårbar, skapa ett tillåtande arbetsklimat, skapa psykologisk trygghet och inneha ett medborgarfokus samt aspekter av relationellt- och strukturellt tillitsbaserat ledarskap. Chefernas tolkningar skilde sig därmed från den teoretiska förståelsen av tillitens tre komponenter - förmåga, välvilja och integritet.  Resultatet har även visat att cheferna delvis upplevde en hållbar motivationsmiljö i fråga om autonomi, kompetens och tillhörighet. Studien visade därtill att det fanns upplevda hinder i form av hierarki, byråkrati och kontrollerade uppföljningsmetoder och därmed att motivationen påverkade uppfattningarna om det tillitsbaserade ledarskapet. Sammanfattningsvis har denna studie visat vad tillitsbaserat ledarskap och motivationsmiljö är, hur det uppfattas och varför det kan vara av betydelse för en offentlig organisation. / In this research trust has been studied. Trust has been directed towards leadership in a context of motivation. The survey highlighted the interpretations and experiences of a trust-based leadership that existed among managers in an authority such as the Swedish Migration Board. The ambition of the research was to increase the understanding of what trust-based leadership is, and the importance of the motivational environment regarding the trust-based leadership.  The purpose of the research was to increase knowledge about how trust-based leadership and motivational environment were expressed, and how they related to each other, in a public organization. In terms of theoretical framework, Mayer et al. (1995) trust model, Bringselius (2021) trust-based leadership theory and Deci and Ryan (2000) self-determination theory (SDT) have been used as guidance. As a method, qualitative semi-structured interviews were conducted. The results have shown that the managers interpreted and practiced interpersonal trust-based leadership on the interpretation of trust regarding confidence. The understanding of the practiced trust-based leadership was based as being vulnerable, creating a tolerant work climate, creating psychological security and having a citizen focus, as well as aspects of relational and structural trust-based leadership. The managers’ interpretations thus differed from the theoretical understanding of the three components of trust: ability, benevolence and integrity. The results also showed that the managers partly experienced a sustainable motivational environment in terms of autonomy, competence and relatedness. It also showed that there were perceived obstacles of hierarchy, bureaucracy and controlled follow-up methods and that the motivation was influenced regarding the perceptions of trust-based leadership. In summary, this study has shown what trust-based leadership and motivational environment is, how it is perceived and why it can be important for a public organization.

Neural networks optimizers are dominated by first-order methods, due to their inexpensive computational cost per iteration. However, it has been shown that firstorder optimization is prone to reaching sharp minima when trained with large batch sizes. As the batch size increases, the statistical stability of the problem increases, a regime that is well suited for second-order optimization methods. In this thesis, we study a distributed ellipsoidal trust region model for neural networks. We use a block diagonal approximation of the Hessian, assigning consecutive layers of the network to each process. We solve in parallel for the update direction of each subset of the parameters. We show that our optimizer is fit for large batch training as well as increasing number of processes.