The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...

Notice of termination of employment relationship after private law recodification Main theme of my thesis is notice of termination of employment relationship after private law recodification. I have chosen this topic, because every labour relationship termination and especially notice of termination, can have essential influence to every single person in productive age and even to his family. Law provides protection to both employers and employees, but to employees, as a weaker contracting party, is protection provided in wider range. I have divided my thesis into seven chapters, many of them are divided further. The first chapter is about labour law in general. The second chapter describes relationship between labour and civil law, from the Labour Code from 1965 to present time and also the principle of delgation and its change by Constitutional Court of the Czech republic fading into the principle of subsidiarity. In the third chapter I have stated the most important international documents, which are regulating notice of termination of employment relationship. Fourth part of my thesis describes employment relationship in general, ways of its termination and legal facts, which are leading to the termination of employment relationship in general. Key chapter is chapter number five, in which I am...

This diploma thesis deals with the topic of the notice of termination of employment in the Czech labour law. The thesis sets out multiple primary goals. The first goal is to introduce the reader to the context of the legal framework of the notice of termination of employment, including an analysis of selected case law relevant to the topic. The second goal is to provide a comparative outline via the exploration of Belgian labour law and its legal regulation of the notice of termination of employment. Thirdly, the author reflects the findings gathered throughout the thesis and offers some amendments de lege ferenda. The diploma thesis is divided into eleven parts. The first three parts relate to the general description of the matter - the first is devoted to the labour law in the context of the legal system of the Czech Republic, the second is devoted to specific characteristics of an employment relationship and its subject and object. The third part discusses the termination of employment in general and it also takes into account the strategy of flexicurity. The fourth part aims at enlightening the effect of the international law and the law of the European Union on the legal regulation of the notice of termination of employment. The fifth part is devoted to the notice of termination of employment...

This research studies the security challenges in IoT devices. At first, security challenges have been described and then specifically the security of communication protocols in the IoT has been addressed. Finally, among different communication protocols, ZigBee and Z-Wave protocols have been chosen for this study. The criterion for choosing these two protocols is the level of security they provide for IoT devices to protect them against unauthorized access and hacking. Security, frequency, power consumption and data rate are the characteristics that have been discussed in the review of these two protocols. In the end, a comparison of the various features of these two protocols clarified that the security of IoT devices in each of these protocols depends on the type of the IoT device, the required range and other requirements, however, in most cases the ZigBee protocol showed more security than Z-Wave.

Problem  Following the expanded competition when it comes to attraction and retention of skilled workers, hence white-collar workers, organizations need to better adapt to the rapid changes in the labor market. Due to the lack of knowledge about the recent Generation Z and their perceptions and values regarding work, the Person-Organization (P-O) fit has been applied in order to gain a deeper knowledge of what attracts and retains individuals of Generation Z, in order for companies to better meet their needs.   Purpose Due to the lack of research done on Generation Z, the purpose of this study is to gain a greater understanding of the values and perceptions of Generation Z and how they operate in the white-collar business sector. Moreover, this creates a greater insight for organizations in order to help them better target the right talent pool and gain a greater understanding of Generation Z that has come to change the labor market.   Method In order to gain a greater knowledge and insight about Generation Z, a qualitative study has been performed to better understand the perception of this Generation. In-depth interviews have been conducted with Generation Z that have or are currently operating in the white-collar business sector in order to meet the purpose of this study. Semi-structured interviews were conducted in order to allow for a fruitful discussion of their values and perceptions and the likely impacts they consider when joining an organization.   Conclusion Generation Z indicated that certain aspects are to consider in the decision-making process of applying or taking a job. Indeed, their own values, beliefs and work-personal life matter to a great extent and is to be matched with the company. This study comes to the result of six determined factors influencing this decision-making process: small enterprises, flexibility trust and freedom, work/private life environmental factors, organizations values/ethics, do what they love, digital natives.

Syfte: Syftet med denna studie är att kartlägga och tolka hur Generation Z anser sig agera och bete sig i köpbeslutsprocessen vid inköp av kläder online. Forskningsfrågor: - Hur ser Generation Zs köpbeslutsprocess ut vid köp av kläder online? - Vilka faktorer påverkar Generation Z vid köp av kläder online? Metod: Studien baseras på en kvalitativ metod och den empiriska datan har som utgångspunkt i tre fokusgruppsdiskussioner och två semistrukturerade intervjuer. Studien har en deduktiv ansats. Teoretisk referensram: Studien baseras utifrån den klassiska modellen av köpbeslutsprocessen, samt kompletteras med faktorer som påverkar vid köp online – inflytande och sociala medier, hemsidans atmosfär, tillit, pris och risk. Slutsatser: Köpbeslutsprocessen för Generation Z liknar den klassiska processen till viss del, även om flertalet nya beteendemönster kan utläsas. Olika vägar kan tas i köpprocessen och beteendet i de olika stegen ser annorlunda ut jämfört med tidigare generationer – alla stegen sker mer eller mindre online.

Abstract Background The advancement of Internet technology and the ability of companies to process large amounts of information has made it possible for marketers to communicate with their customers through customized measures, namely personalized advertising. One of the primary aspects that differentiates personalized advertising from traditional advertising is the collection and use of consumers’ personal information, which have presented marketers with numerous benefits and opportunities. However, this has also raised concerns among consumers regarding their privacy and the handling of their personal information. In this study, the attitudes of Generation Z will be examined regarding data privacy, personalization, and the commercial usage of their personal information, as well as how these attitudes may impact consumer behavior. Purpose                   The purpose of this study is to examine the attitudes of consumers towards personalized advertising and the commercial usage of personal consumer data, with the focus on consumers belonging to Generation Z. Issues regarding data privacy and personalization is explored, as well as how consumer attitudes towards the personalization of advertisements may impact consumer behavior in the digital environment. Method The positivistic approach was applied with the intention to draw conclusions about a population of people, namely Generation Z. A deductive approach was implemented to test an existing theory, the Theory of Planned Behavior (TPB) with the intention to examine whether Generation Z follows the trend found in the literature; namely that younger consumers (Millennials) are more positive towards personalized advertising and the sharing of personal data for commercial purposes than older generations. The empirical data was collected through a survey, which was later analyzed through statistical measures.           Conclusion              The results suggested a predominantly neutral attitude among the survey participants regarding personalized advertising and the sharing of personal data for commercial purposes. Moreover, a positive correlation between consumer attitudes and behavioral intention to interact with personalized advertisements was detected. However, the correlation was found to be rather weak, indicating that consumer attitudes are not necessarily the strongest predictor of behavioral intention among Generation Z consumers in regards to personalized advertising.

Thesis advisor: Amir H. Hoveyda / Chapter 1. The first examples of highly Z- and enantioselective ring-opening/cross-metathesis reactions are disclosed. Transformations involve meso cyclic olefin substrate and styrenes or enol ethers as olefin cross partners. A stereogenic-at-Mo monoaryloxide monopyrrolide (MAP) complex, prepared and used in situ, is discovered for the efficient formation of Z olefins. Such complex, bearing a relatively smaller adamantylimido and a larger chiral aryloxide ligand, leads to kinetic Z-selectivity due to the size differential. In most cases, the resulting disubstituted Z olefins are formed with excellent stereoselectivity (>95% Z). Chapter 2. The protocols for efficient Z-selective formation of macrocyclic disubstituted alkenes through catalytic ring-closing metathesis (RCM) is described. Stereoselective cyclizations are performed with either Mo- or W-based monoaryloxide monopyrrolide (MAP) complex at 22 oC. Synthetic utility of such broadly applicable transformation is demonstrated by synthesis of several macrocyclic natural products: relatively simpler molecules such as epilachnene (91% Z) and ambrettolide (91% Z), as well as advanced precursors to epothilones C and A (97% Z) and nakadomarin A (94% Z). Several principles of catalytic stereoselective olefin metathesis reactions are summarized based on the studies: 1) Mo-based catalysts are capable of delivering high activity but can be more prone to post-RCM isomerization. 2) W-based catalysts, though furnish lower activity, are less likely to cause the loss of kinetic Z selectivity by isomerization. 3) Reaction time is critical for retaining the stereoselectivity gained from kinetic, which not only applicable with MAP complexes but potentially with other complexes as well. 4) By using W-based catalyst, polycyclic alkenes can be accessed with sequential RCM reactions, without significant erosion of the existing Z olefins in the molecule. Chapter 3. An enantioselective total synthesis of anti-proliferative agent (+)-neopeltolide is presented. The total synthesis is accomplished in 11 steps for the longest linear sequence and 28 steps in total, including 8 catalytic reactions. Particularly, several Mo- or Ru-catalyzed stereoselective olefin metathesis reactions as well as N-hetereocyclic carbene (NHC)-catalyzed enantioselective boron conjugate addition to an acyclic enoate have proven to be effective for convergent construction of the molecule. The most important novelty of the study incorporates the explorations of feasibility of Z-selective cross-metathesis reactions to solve the challenge of installing two Z olefins with excellent selectivity. / Thesis (PhD) — Boston College, 2014. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Chemistry.

The aim of this study is to measure the effectiveness of Altman’s Z-Score model using Non-performing assets (NPA) as a benchmark stability indicator. To do that, this paper examines if Altman’s Z Score Models capture the decline in financial health of the banks caused by the NPAs, using a two-fold analysis i.e., in advance through prediction and when the distress period is ongoing. The findings of this paper would suggest that: 1. During the distress period: The Z-Scores only marginally capture the distress caused by the NPAs, which is in line the findings of Almamy et al that the predictive ability of the model goes down during the crisis period. 2. For the future: The results of the statistical t-tests indicate that, the Z-Scores do not have the predictive ability to capture the future NPAs. Two different models that are developed by Altman - one for non-manufacturing firms and the other for the emerging markets, are used to test, if one model is more suitable than the other to the Indian banking sector. The findings of this paper suggest that, due to the uniqueness of the Indian banking sector during the NPA crisis, the ‘Emerging market model’, does not produce any significantly better results. Therefore, there is further scope to develop a tailor-made model suitable to the Indian banking sector.

Nos últimos anos o mercado para Instituições de Ensino Superior (IES) vivenciou importantes transformações. Além do crescente ambiente competitivo, houve mudanças no comportamento do público alvo, em virtude de avanços tecnológicos. O panorama tornou necessário investimento em novas e criativas ações para atração de estudantes. Desta forma, este estudo traz o Marketing Viral como alternativa de comunicação entre IES e público alvo. A organização estudada foi a Faculdade Três de Maio – SETREM, situada na cidade de Três de Maio, região Noroeste do Estado do Rio Grande do Sul. Este trabalho analisa a ação de Marketing Viral realizada durante a Campanha de Vestibular da Faculdade Três de Maio - SETREM em 2010, assim como desenvolve pesquisa de campo com 202 vestibulandos daquele processo seletivo, visando identificar o perfil do público alvo e percepção destes com relação à campanha publicitária. Trata-se de uma pesquisa qualitativa e quantitativa, cujos os resultados foram apurados através de dados bibliográficos, estatísticos e interpretativos. Do ponto de vista dos objetivos, este trabalho se classifica como pesquisa exploratória e descritiva. A técnica utilizada para desenvolvimento da pesquisa foi de entrevista, por meio do método Survey. Ainda, como forma de complementar o trabalho, apurou-se a percepção dos docentes da Instituição sobre a questão, tendo participação de 60 professores. A amostragem desta foi oriunda de cálculo para População Finita. Os resultados foram apresentados sob forma de tabelas, utilizando instrumento estatístico, o programa Excel. As descobertas desta pesquisa apresentam subsídios para inovação no desenvolvimento da comunicação entre IES e público alvo, além de contribuir para geração de conhecimento da temática em si. Os resultados indicam que ações estratégicas na Internet, como Marketing Viral, podem ser eficazes para IES, quando estas se voltam a comunicação com a Geração Z. Ao identificar o perfil dos estudantes, estes se mostraram completamente condicionados às tecnologias. Os discentes mostram-se dispostos a compartilhar vídeos e interagir na web, diferentemente dos docentes, com faixa etária maior. A utilização de um personagem representativo (um extraterrestre) ao conceito da campanha publicitária para ação de Marketing Viral, também se revelou eficiente para com este público. Conquistou simpatia da maioria dos entrevistados, associando-o à marca da instituição. As informações oriundas deste estudo oportunizam compreensão do fenômeno e favorecem a elaboração de novas ações de Marketing Viral. / 135 f.