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No description available.

Following the increased competition for organisations to attract and retain young talent, organisation must better adapt to the needs and desires of the labour force. In order to better understand their target groups, Generational Theory has gained track within the field of Human Resources. Now, Generation Z enters the labour market and companies might face new challenges in attracting and retaining this young group of workers. However, the recent entry of Generation Z makes it a relatively unexplored topic, calling for extensive research regarding their needs and behaviour.   Previous research on Generation Z during the time of this study existed through quantitative reports provided by organisations, thus calling for academic research within this subject. As such, the purpose of this study is to investigate how Gen Z include their values in their decision making when looking to join an organisation and how this will impact attraction and retention strategies of organisations.   In order to meet the purpose, a qualitative study have been performed, allowing for an engagement with Gen Z not possible through a quantitative study. Focus groups were held to investigate the values of Gen Z and how these values impact their decision-making about joining an organisation. Semi-structured interviews were performed on Human Resource managers represented at two companies to investigate current attraction and retention strategies. The research followed an abductive approach, where the empirical findings were analysed and compared to Generational Theory, P-O fit theory, and existing research regarding Gen Z.   The empirical findings show that values and needs of Generation Z are not fully met by organisations today and key strategical improvements are suggested as a result of the findings. Furthermore, the study shows some different results in the findings on Generation Z in comparison to previous quantitative reports, thus providing an extended view on Generation Z as well as highlighting the need for further qualitative research within the field.

Le télescope LSST (Large Synoptic Survey Telescope) fait partie de la nouvelle générationd'instruments optiques ayant pour objectif la réalisation d'une cartographie complète de l'Univers.Son champ de vue, à la fois large et profond, va conduire à l'observation de milliards d'objets, encouvrant la moitié du ciel dans six bandes photométriques. Les données issues des observationsde LSST vont notamment permettre de contraindre les paramètres d'énergie noire avec uneprécision dix fois meilleure que les contraintes actuelles. Quatre des différentes sondes observationnellessensibles au contenu énergétique de l'Univers seront accessible à LSST : les supernovaede type Ia, les amas de galaxies, les lentilles gravitationnelles et les oscillations acoustiques debaryons (BAO). La combinaison de ces sondes devrait permettre de différencier les différentsmodèles théoriques décrivant l'énergie noire. Cette thèse s'inscrit dans le cadre du projet LSSTet présente à la fois un aspect instrumental et une étude phénoménologique. Dans un premiertemps, le travail concernant le développement d'un banc d'étalonnage optique pour la camérasera présenté. Les mesures alors effectuées ont conduit à l'établissement du design canal de lasource de lumière. Le banc d'étalonnage va ainsi permettre une mesure précise de la réponsedu plan focal de la caméra dans les longueurs d'ondes associées aux six filtres de LSST. Nousprésenterons ensuite une chaine d'analyse complète dont l'objectif est d'estimer la précision aveclaquelle il sera possible de mesurer l'échelle caractéristiques des BAOs à partir des données deLSST. Dans ce but un catalogue de galaxies a été simulé à partir d'une cosmologie CDM.L'utilisation d'une méthode de template tting, combinée à différents tests statistiques a permisl'obtention de redshifts photométriques (photo-z) de bonne qualité, respectant les spécificationsLSST. Une étude portant sur l'impact de la transmission des filtres a permis l'optimisation deleur bande-passante et a montré l'importance de leur étalonnage. Enfin l'échelle caractéristiquedes BAO a été estimé en tenant compte des erreurs photo-z, validant l'ensemble de la chaine desimulation. / The LSST telescope (Large Synoptic Survey Telescope) is part of the new generation of opticalinstruments whose aim is to achieve a complete map of the Universe. With its wide and largefield of view, it will observed billions of galaxies, in six optical photometric bands. allowing thestudy of many scientifcc subjects. In particular, LSST data will accurately measure Dark Energyparameters through four distinct probes: supernovae, week lensing, clusters and Baryon AcousticOscillations (BAO). The combination of those different probes should allowed the discriminationbetween theoretical models describing the dark energy. This thesis is part of the development ofthe LSST project and presents both an instrumental and a phenomenological study. First, thework concerning the development of the optical calibration bench for LSST's camera is presented.The measurements then performed led to the establishment of the light source final design.The calibration bench will thus allow measurement of the camera focal plan response withinthe six wavelength corresponding to LSST filters. We then present a complete analysis chainwhose objective is to estimate the accuracy with which the characteristics BAOs scale should bemeasured considering LSST simulated data. With this aim,a galaxy catalog were simulate froma CDM cosmology. An enhanced template setting method has been developed, combined withstatistical tests, it allowed a significant improvement of the photo-z reconstruction quality up,in agreement with LSST requirements. A study of the impact of the filterslters transmission curvesallowed the optimization of their bandwidth and showed the importance of their calibration.Finally the BAOs scale was estimated taking into account the photo-z errors, compelling thewhole simulation.

This diploma thesis deals with the issues of property taxes in the Czech Republic focusing on the real estate tax. The first part is devoted to theoretical description of taxes on specifying the property taxes and the historical development of tax system up to current legislation. In the practical part, there is the analysis of real estate tax in the Czech Republic which is followed by the analysis of property tax system in European Union Area. As a result of researched information there are formulated several recommendations or suggestions about the fairness of real estate tax on the territory of the Czech Republic at the end of the thesis.

The diploma thesis deals with the issue of transfer taxes in the European Union. The first part ot the thesis deals with the theoretical background and tax principles in relation to the analysed taxes, moreover there are discussed the consequences of these taxes for the society. The next part describes current Czech tax legislation for inheritance tax, gift tax and real estate transfer tax, including the major changes in law No. 340/2013 Coll., Tax of acquisition of immovable property. The basic statistical characteristics of analyzed taxes are used as an indicator of the significance of these taxes in the Czech tax system. Last part of the thesis is dedicated to the analysis of application of transfer taxes in the European Union States. On the basis of received information, there will be made a comparision. Subsequently there will be formulated the conclusion with the recommendations for particular transfer tax applied in the Czech Republic.

Tax incidence of implementation of the third Rate of Value Added Tax. Thesis. Brno: Mendel University in Brno, 2016. Thesis deals with Tax incidence of implementation of the third Rate of Value Added Tax in the amount of 10 % on selected products (i.e. books, medication and children´s nutrition). On the basis of the monitoring of the prices of selected commodities conducted from October 2014 to March 2015, is determined and analysed the real Tax incidence of implementation of the third Rate of Value Added Tax to the buyer and to the seller.

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Este trabalho discute o fenômeno da ação de sais minerais solúveis em alvenarias de tijolos cerâmicos no município de Petrolina-PE. Para o entendimento deste fenômeno foi realizado um mapeamento das patologias oriundas da ação de sais minerais solúveis existentes em Petrolina e instalados poços de monitoramento da água subterrânea em cinco pontos considerados de maior ocorrência do fenômeno. Amostras de solo, da água subterrânea, de tijolos afetados pelo fenômeno e do nível de cloreto na atmosfera destas localidades foram coletadas e analisadas em laboratório para caracterização de suas propriedades. Os resultados obtidos indicam que as manifestações patológicas existentes nas paredes de alvenaria de blocos cerâmicos das edificações localizadas nas áreas em estudo são influenciadas pelo elevado conteúdo de sais solúveis observado nas amostras de solo e águas subterrâneas coletadas, não sendo verificada qualquer influência dos cloretos existentes na atmosfera. / The work discusses about the effects of soluble salts action on ceramic brick masonry walls in Petrolina-PE. To understand this phenomenon a mapping of pathologies on walls related with soluble salt action was performed and monitoring wells were installed to capture groundwater in five places on the city where the phenomenon occurs more frequently. Samples of soils and groundwater as well as samples of ceramic bricks and level of chloride in the atmosphere were collected and analyzed in laboratory to assess their properties. Obtained results showed pathological manifestations observed on ceramic bricks walls in building localized on the areas studied are strongly influenced by the high content of soluble salts found in samples of soils and groundwater in the city and not by the content of chloride in the atmosphere.

Práce se snaží zachytit pozici některých středověkých autorů co se týče sporu o původ a trvání světa. Nějprve jsou zmíněny některé biblické prameny a nauka magisteria. Následuje rozsáhlá kapitola o Filoponově sporu se Simpliciem ohledně výkladu Aristotelova spisu De caelo (O nebi), která je doplněna krátkou kapitolou pojednávající o problémech spojených s konceptem nekonečna. Následují dvě kratší kapitoly. První je o Averroově stanovisku k problému věčnosti světa, které popsal ve svém spise Tahafut al Tahafut. Následuje kapitola o Maimonidově stanovisku popsaném v jeho Dux perplexorum. Poté již přichází sekce, v které je provedena analýza Sigerova spisu De aeternitate mundi s přihlédnutím k jeho Questiones metahysicae. Tuto kapitolu doplňuje detailní popis vztahu rozumu a víry načrtnutý ve spise Boethia z Dacie-De mundi aeternitate, který je následně aplikován na řešený problém.