Diploma thesis evaluates the impact of foreign direct investments on revenues of income taxes in the Czech Republic. The main method used in this thesis is a regression analysis of time series tax revenues and inflows and outflows of foreign direct investments. For better results, the analysis were tested other important variables, gross domestic product and income tax rates. The operational aim of this thesis is also constructed regression model of dependence of inflows of foreign investments on the average effective tax rate in the Czech Republic.

The present thesis deals with the Czech and Austrian tax systems, with a focus on personal and corporate income taxation. The thesis is divided into two major parts: the theoretical part and the practical one. The first part describes the basic concepts of the tax theory and it presents a brief overview of the tax systems in the Czech Republic and Austria. In the second application part, a detailed analysis of the issue of income taxes and a comparison of the tax systems of both selected countries follows. Based on this analysis, proposals and recommendations for the Czech tax system in terms of income tax are formulated.

The presented thesis deals with material culture of residencies of the Krakovský z Kolovrat family (Kolowrat-Krakowsky) between 1750 and 1850. Its goal is to describe inner space and material equipment of a few castle buildings which were owned by the Brezno branch of Krakovský z Kolovrat family in the given time. The author used a number of preserved inventories and bills from the second half of 18th and first half of 19th century. She tried to identify a purpose of particular buildings and their role in a resident network of the Krakovský z Kolovrat family. The thesis analyses changing fashion trends in the field of furniture, dining and lifestyle. A subject of interest is not only description of particular spaces but also a symbolic meaning of decoration and objects of everyday and non-everyday need which had surrounded privileged individuals in their residencies. Based on that the author aims to penetrate a thought world of noblemen and outline their value charts.

Generation Z, is the next working generation that’s about to enter the labor market. What do they expect from today's corporations and business? What do they see as an attractive workplace and what motivates them? What do companies need to do to attract and keep them? These are some interesting questions we wanted to analyze and examine. To answer these questions, we carried out seven semi-structured interviews with students from the Stockholm School of Economics. We wanted to ask students from Generation Z to examine people with many options when it comes to choosing a work. In conclusion we could see that our participants want a workplace where the organization worked with social and environmental questions. The company needs to have good morals and values for the participants to be willing to work there. This was seen as a demand from our students from the study. Other things they evaluated was relations with colleagues and bosses. The salary needed to be equal to the effort put into the work. The workers don’t want to be underpaid. The work also need to be meaningful and interesting, where the students feel valuable for the company or that they contribute to the welfare of society or the world as a whole.

A divisão celular bacteriana é orquestrada por FtsZ, uma proteína homóloga à tubulina eucariótica que possui a capacidade de polimerizar e gerar uma estrutura chamada de anel Z. O local onde esta estrutura citoesquelética contrátil é formada determina o futuro sítio de divisão. O complexo MinCD é um dos principais reguladores da posição da divisão, favorecendo a montagem do anel Z precisamente na região medial da bactéria. MinCD age como um inibidor sítio específico da polimerização de FtsZ, atuando preferencialmente nos polos celulares. MinC é a proteína do complexo que atua diretamente sobre FtsZ e inibe sua polimerização. Essa tese elucida a interação entre FtsZ e MinC e sugere o mecanismo exercido por MinC em Bacillus subtilis. Foi triada uma biblioteca de mutantes randômicos de FtsZ para identificação de mutantes resistentes à ação de MinC. Dentre estes, as substituições K243R e D287V, quando caracterizados usando espalhamento de luz e espectroscopia de fluorescência impediram a interação com MinC. Como as mutações estavam localizados em torno das hélices H-9 e H-10 no domínio C-terminal de FtsZ, concluímos que esta região representa o sítio de interação com MinC desta proteína. Como complemento ao mapeamento do sitio de ligação de MinC em FtsZ, identificamos a região de MinC que interage com FtsZ. Para tanto, escolhemos resíduos de MinC para mutagênese e caracterização. A escolha priorizou os resíduos conservados entre espécies Gram-positivas, experimentos de RMN, carga e exposição ao solvente dos mesmos. Dentre os resíduos de MinC mutados que afetaram sua capacidade de inibir a polimerização de FtsZ in vitro foram: Y8 e K12 (β-1), K15 (alça-2), H55 (β-3) , H84 (β-4) e K149 (C-terminal). Sendo assim, podemos concluir que a face de interação para FtsZ em MinC de B. subtilis é a única folha β do domínio N-terminal desta proteína. Com base nos sítios mapeados das duas proteínas experimentalmente, criamos um modelo in silico do complexo MinC-FtsZ por docking molecular. De acordo com o modelo gerado, MinC interage com a porção lateral de polímeros de FtsZ. Isto sugere que MinC atue na inibição da formação de feixes de filamentos de FtsZ, impedindo assim a formação de anéis Z funcionais. Esse mecanismo de ação do sistema Min é diferente do proposto para E. coli, no qual MinC interage com a face de polimerização FtsZ-FtsZ e impede a formação de protofilamentos de FtsZ. / Bacterial cell division is orchestrated by FtsZ, a protein homologous to eukaryotic tubulin that has the ability to polymerize and generate a cytoplasmic structure called the Z ring. The subcellular location where this cytoskeletal structure is formed determines the future division site. The MinCD complex is one of the main regulators of the position of cell division, driving the assembly of Z-ring precisely at the medial region of the cell. MinCD acts as a site-specific inhibitor of FtsZ polymerization, blocking Z ring formation at the cell poles. MinC is the protein of the complex that acts directly on FtsZ and inhibits its polymerization. This thesis elucidates the interaction between FtsZ and MinC and suggests the MinC mechanism in Bacillus subtilis. An ftsZ randomly mutagenized library was screened to identify mutants that are resistant to MinC action. Using right-angle light scattering and fluorescence spectroscopy we showed that substitutions K243R and D287V lost the interaction to MinC. These substituted residues clustered around the H-9 and H-10 helices in the C-terminal domain of FtsZ, thus, we conclude that this region is the binding site for MinC. In addition to mapping the MinC binding site on FtsZ, we also identified the FtsZ binding site in MinC. Based on residue conservation, NMR experiments and exposure to solvent, we chose residues of MinC for mutagenesis and characterization. The substituted residues that di srupted MinC ability to inhibit FtsZ polymerization in vitro were: Y8 and K12 (β-1), K15 (turn-2) , H55 (β-3), H84 (β-4) and K149 (C-terminal). Thus, we conclude that the binding site of MinC for FtsZ is located on the β only sheet at the N-terminal domain of MinC from B. subtilis. Finally, based on the binding sites of the two proteins mapped experimentally, we created a model of the complex between MinC and FtsZ by molecular docking. According to the generated model, MinC interacts with the lateral portion of FtsZ polymers. This indicates that MinC should inhibit assembly of higher order FtsZ polymers, thereby preventing the formation of a functional Z-ring. This mechanism of Min is different from that proposed in E. coli, in which MinC interacts with FtsZ polymerization interface and inhibits FtsZ protofilament formation.

Le présent travail de thèse se propose de profiter de la description cristallographique à N dimensions pour rediscuter les structures des alliages métalliques périodiques dont les atomes sont situés sur un sous-ensemble ordonné d’un Z-module — c’est-à-dire sur des positions qui sont des combinaisons linéaires entières de N>3 vecteurs arithmétiquement indépendants— exemplifiés par les quasicristaux et les phases approximantes. La description cristallographique à N dimensions permet ainsi de révéler des symétries supplémentaires, cachées dans l’espace physique, susceptibles d’engendrer de nouveaux types de défauts, dits défauts de module, dans les alliages métalliques périodiques dont les atomes se localisent sur un Z-module non trivial dans l’espace direct. Ces défauts correspondent aux opérations de symétrie interne du Z-module qui sont perdues lors de la projection rationnelle dans l’espace physique en raison de la périodicité de l’alliage. Ce sont des macles, des défauts de translations et les dislocations qui les bordent et que nous désignons par dislocations de modules pour les différencier des usuelles dislocations de réseau. Elles apparaissent comme des dislocations partielles bordant une ou plusieurs fautes d’empilement. Des dislocations particulières peuvent exister avec des vecteurs de Burgers ayant une composante nulle dans l’espace physique. Ces dislocations, que nous appelons dislocations scalaires, n’engendrent aucun champ de contrainte et ne sont sensibles à aucun champ de déformation. La phase orthorhombique NiZr de symétrie Cmcm a une maille cristalline dont tous les atomes sont situés sur une fraction d’un même Z-module pentagonal ; elle, est à ce titre, parfaitement descriptible à 5 dimensions. A parti de cette analyse, nous avons prédit l’existence de nouveaux défauts tels que les macles quinaires et défauts de translations, tous observés et confirmés par nos observations en microscopie électronique haute résolution HREM et STEM-HAADF. / The present work is an attempt to take advantage of the N-dimensional crystallographic description to rediscuss the structures of periodic metal alloys whose atoms are located on an ordered subset of a Z-module — positions that are integer linear combinations of N> 3 arithmetically independent vectors — like those encountered in quasicrystals and approximants. This N-dimensional crystallographic description makes it possible to reveal hidden symmetries in periodic metallic alloys, that can generate new types of possible defects by symmetry breaking during the projection in the physical space. Thus, in addition to the usual defects due to a local breaking of periodicity, these alloys may contain new defects corresponding to internal symmetry operations of the Z-module which are lost due to the periodicity of the alloy. These defects are twins, translation defects and dislocations that border them and that we refer to as dislocations of modules to differentiate them from the usual network dislocations and which appear as partial dislocations bordering one or more stacking faults. Particular dislocations may exist with Burgers vectors having a null component in the physical space. These dislocations, which we call scalar dislocations, generate no stress field and are not sensitive to any deformation field. The orthorhombic phase of NiZr has a crystal structure the atoms of which are located on a fraction of the pentagonal Z-module and is therefore fully describable at 5 dimensions. We can thus describe new defects such as quinary twins, but also defects of translations that all keep the Z-module invariant. All these defects have indeed been observed and recognized by high resolution electron microscopy (HREM and STEM-HAADF).

In the diploma work I engaged in goods in retail and in problematical situations of sale in accounting and tax connections. Mayor objective of the diploma work is making out a list of problems which are connected with sale of goods. Other objective is sorting of this problems and looking for their methods of solution, which correspond to valid regulations and pracitce of trade. The theoretic part of the diploma work is divided into two thematic areas. In first area are analysed problematical situations of goods in retail. In second area are analysed accounting and tax connections of goods. In the practical part of the diploma work is the list of problems which are connected with sale of goods with their solutions.

A aterosclerose, doença sistêmica caracterizada pelo acúmulo de lipídios e elementos fibrosos nas artérias, é uma das principais causas de morte em diversos países. Partículas de lipoproteínas de baixa densidade (LDL) oxidadas estão presentes nas lesões aterogênicas, evidenciando a correlação entre estas partículas e a doença aterosclerótica. Este trabalho apresenta estudos de caracterização óptica e estrutural de lipoproteínas humanas nativas e oxidadas in vitro. As caracterizações foram realizadas por meio de diversas técnicas, sendo as principais a Varredura-Z e o espalhamento de raios X a baixos ângulos (SAXS) . Nos estudos de caracterização óptica verificou-se que a resposta não-linear das amostras de LDL está relacionada tanto com o seu conteúdo de antioxidantes, quanto com sua concentração de hidroperóxidos. Com relação à caracterização estrutural, foi proposto um novo método de análise para os dados de SAXS. Neste método, que mostrou-se mais adequando frente àqueles existentes na literatura, a curva de contraste de densidade eletrônica é obtida diretamente da curva de intensidade de espalhamento. Por meio das análises realizadas concluímos que as partículas de LDL apresentam pequenas alterações estruturais apenas quando comparamos a amostra nativa com aquela oxidada por 18 horas. São apresentados ainda alguns resultados exploratórios obtidos, tanto na caracterização óptica quanto na estrutural, para as lipoproteínas de alta densidade (HDL), que apontam para uma maior resistência deste tipo de lipoproteína ao processo oxidação. Por fim, é possível afirmar que a técnica de Varredura-Z é sensível a mudanças que ocorrem no início do processo oxidativo das lipoproteínas, enquanto a técnica de SAXS é sensível a mudanças em estágios mais avançados do mesmo processo. / Atherosclerosis, which is a systemic disease characterized by the accumulation of lipids and fibrous elements in the arteries, is a major cause of death in many countries. Particles of oxidized low density lipoproteins (LDL) are present in atherogenic lesions, showing the correlation between these particles and atherosclerosis. This thesis presents studies of structural and optical characterization of native and in vitro oxidized human lipoproteins. Characterizations were carried out by means of various techniques, the main ones being Z-scan (ZS) and small angle X-ray scattering (SAXS). In the optical characterization studies it was found that the non-linear response of LDL samples is associated with their antioxidant contents and with their concentration of hydroperoxides. With respect to the structural characterization, we propose a new method of analysis for the SAXS data. In this method, which is more suitable than those existing in the literature, the electron density curve is obtained directly from the scattering intensity curve. Through these analyses we conclude that LDL particles exhibit only small structural changes when native LDL sample is compared to the $18$ hours oxidized one. We also present preliminary results, both in structure and in optical characterization, for the high density lipoprotein (HDL), which presents a greater resistance (comparing to LDL) to the oxidation process. Finally, it is possible to say that the ZS technique is sensitive to changes that occur in early stages of the lipoprotein\'s oxidative process, while the SAXS technique is sensitive to changes in the later stages of the same process.

Nanofluidos magnéticos formados por partículas de ferrite de manganês eletricamente carregadas foram estudados sob o ponto de vista estrutural, magnético e óptico. Características estruturais foram analisadas por meio da técnica de espalhamento de raios X a baixos ângulos (SAXS), que permitiu a determinação da distribuição de diâmetros de nanopartículas em solução. Assim, foi possível determinar o comportamento lognormal da distribuição de tamanhos nas amostras, bem como o diâmetro médio das soluções estudadas, Mn3, Mn4 e Mn6, como 2.8nm, 3.4nm e 6.2nm, respectivamente. Ademais, foi investigada a magnetização das diferentes soluções em função da temperatura sob o protocolo ZFC/FC, permitindo a determinação da distribuição de temperaturas de bloqueio, grandeza que depende do volume das partículas. Ao comparar as distribuições obtidas, foi constatado que aquela determinada por medidas magnéticas era mais estreita do que a por SAXS, indicando interações dipolares entre partículas. Essa hipótese foi corroborada por medidas de suscetibilidade ac, que resultaram em tempos de relaxação muito curtos, incompatíveis com modelos de partículas únicas, levando à conclusão da existência de um comprimento de correlação com N partículas interagindo no volume de correlação 3. Tais grupos de partículas não correspondem a aglomerados físicos, uma vez que alterações de densidade eletrônica não foram verificadas nas curvas de espalhamento de raios X, mas sim a clusters magnéticos, que respondem ao campo externo em conjunto. A análise dos resultados de magnetização ac e dc, simultaneamente, evidenciou ainda alterações na anisotropia das partículas, efeitos de superfície devido à redução de tamanho do cristal. O estudo de propriedades ópticas lineares permitiu a determinação do espectro de absorção em função da concentração de nanopartículas em solução. Desse modo, foi verificada a validade da lei de Beer-Lambert em uma região do espectro, para 300nm < < 600nm. O gap óptico foi determinado para as transições diretas e indiretas como EgapDir = 3.07 ± 0.15eV e EgapInd = 2.06 ± 0.11eV, respectivamente. Por fim, propriedades ópticas não lineares foram estudadas por meio da técnica de z-scan na escala de femto-segundo, a fim de estudar efeitos de origem eletrônica. Curvas foram obtidas e, por meio de ajustes de equações teóricas, foi possível a determinação dos parâmetros não lineares. Contudo, estudos adicionais evidenciaram que tais sinais não eram de origem eletrônica, mas sim térmica, como formação de lente térmica e termodifusão. Assim, os coeficientes não lineares dos ferrofluidos não puderam ser determinados com precisão, de maneira que apenas valores máximos desses coeficientes foram obtidos independentemente do tamanho das nanopartículas, sendo max = 3.9x10-2cm/GW o valor máximo para o coeficiente de absorção de dois fótons e |n2max| = 5.3x10-16cm2/W, para o índice de refração não linear. / Magnetic nanofluids formed by electrically charged manganese ferrite particles were studied under the structural, magnetic and optical point of view. Structural characteristics were analyzed by small angle X-rays scattering (SAXS) technique, which allowed determining the nanoparticles\' size distribution. Thus, it was possible to determine the lognormal behavior of the size distribution, as well as the particles\' mean diameter of the studied solutions, Mn3, Mn4 and Mn6, as 2.8nm, 3.4nm and 6.2nm, respectively. Also, the magnetization of the different solutions was investigated as a function of the temperature under the ZFC/FC protocol, allowing the determination of the blocking temperature distribution, quantity that depends on the nanoparticles\' volume. Comparing the distributions obtained it was noted that the obtained by magnetic measurements was narrower than the one obtained by SAXS, which indicates dipolar interactions between nanoparticles. This hypothesis was supported by ac susceptibility measurements, which resulted in very short relaxation times, incompatible with single particles models, leading to the conclusion of the existence of a correlation length with N interaction particles in the correlation volume 3. Those particles groups do not correspond to physical clusters, since electron density changes were not observed in X-rays scattering curves, but to magnetic clusters that responds collectively to the external field. The simultaneous analysis of ac and dc magnetization results showed changes in the anisotropy of the particles, surface effects due to reduction of crystal size. The study of linear optical properties allowed the determination of the absorption spectrum as a function of the nanoparticles\' concentration in solution. Thus, the validity of the Beer-Lambert law was verified for the wavelength range 300nm < < 600nm was determined for direct and indirect transitions as EgapDir = 3.07 ± 0.15eV and EgapInd = 2.06 ± 0.11eV, respectively. Finally, nonlinear optical properties were studied by the z-scan technique in the femto-second time scale. Curves were obtained and, by means of theoretical equations adjustments to the data, it was possible to determine nonlinear parameters. However, additional studies have shown that such effects were not of electronic origin, but thermal, as thermal lens and thermodiffusion. Thus, the nonlinear coefficient of ferrofluids could not be determined accurately, only maximum values of these coefficients were obtained regardless of the size of the nanoparticles, as max = 3.9x10-2cm/GW the maximum value of the two photon absorption coefficient and |n2max| = 5.3x10-16cm2/W for the nonlinear refraction index.

As propriedades ópticas não lineares refrativas e absortivas de ferrofluidos, formados por nanopartículas de magnetita dispersas em óleo ou em água, e de filmes finos feitos a partir dos ferrofluidos são estudadas através da técnica experimental de varredura-z. Um feixe laser Gaussiano pulsado, com cerca de 200 femtosegundos de largura de pulsos e comprimento de onda de 800 nm, é utilizado para a medida do índice de refração não linear n2 e do coeficiente de absorção de dois fótons . Apresentamos toda a caracterização do feixe necessária para tais medidas, assim como as caracterizações ópticas e estruturais das amostras. Em particular, os diâmetros das nanopartículas são obtidos pelas técnicas de difratometria de raios X, espalhamentos de raios X a baixos ângulos e microscopia eletrônica de transmissão. Os efeitos ópticos não lineares provenientes do aquecimento da amostra pelo laser são evitados com o emprego, em conjunto, de um obturador eletromecânico e de um modulador eletro-óptico. n2 e são medidos em função do diâmetro médio das nanopartículas, e como resultado diminui com a diminuição do diâmetro médio das nanopartículas. Além disso, a comparação de para amostras de diferentes concentrações permite a obtenção da seção de choque de absorção de dois fótons 2PA da magnetita. As absorções e refrações não lineares também são estudadas em função da aplicação de um campo magnético externo sobre os filmes finos e ferrofluidos. Para esses últimos, os valores de aumentam com a aplicação de campo magnético na mesma direção da polarização da luz, e diminuem com a aplicação de campo perpendicular à polarização. Os possíveis motivos de tal comportamento são discutidos e a determinação de elementos do tensor susceptibilidade óptica de terceira ordem são obtidos a partir desses resultados. / The refractive and absorptive nonlinear optical properties of ferrofluids, made with magnetite nanoparticles in water or oil, and of thin films made from the ferrofluids, are investigated by z-scan technique. A Gaussian pulsed laser beam, with pulse width of ~ 200 femtoseconds and wavelength of 800 nm is used in the nonlinear refractive index n2 and two-photon absorption coefficient measurements. The beam characterization is detailed, as well as the samples optical and structural characterization. The nanoparticles mean diameters, especially, are achieved by X-ray diffractometry, small angle X-ray scattering and transmission electron microscopy. An electro-optical modulator and an electromechanical shutter are applied in the setup to avoid the thermal nonlinear optical effects, that could be present due to the sample heating by the beam. n2 and are measured as a function of the mean nanoparticles diameters, and as a result, values decrease when the diameters decrease. Besides, the values comparison for samples with different concentrations allows the determination of the magnetite two-photon absorption cross section 2PA. The nonlinear absorption and refraction are also studied as a function of an external magnetic field applied in the thin films and ferrofluids. For the last, values increase with the field when its direction is parallel to the light polarization, and decrease with field when its direction is perpendicular to the polarization. The possible reasons are discussed, and some elements of the third-order optical susceptibility are obtained from these results.