The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.

This thesis deals with the development of various types of cooperation in tax matters and consequently historical development efforts of the harmonization and coordination. First of all, the thesis is focused on the income tax and current developments within the European Union and the impact of the economic crisis on the region. Income taxes are one of the most important issues, as they affect almost everyone. Development in this area has a significant relationship with development of economic conditions and with increasing mobility of the subject of tax. Used tax policy in the income tax area, affects overall competitiveness of individual countries, and EU as whole.

This thesis focuses on cooperation of the European Union with the African, Carribean and Pacific Group of States. Its aim is to describe the relations in a complex way and to record the changes that are connected with the evolution of cooperation. Attention is also paid to conditionality of cooperation. Introductory part describes EU development cooperation and humanitarian aid. Historical evolution of EU-ACP cooperation follows together with the details on the Cotonou Agreement. Last part is the case study on Haiti.

Since the 1980s, two paradigms have dominated the representation of formatted electronic documents: flowable and fixed. Flowable formats, such as HTML, EPUB, or those used by word processors, allow documents to scale to any arbitrary page size, but typographical compromises must be made since the layout is computed in real time, and is re-computed each time the document is displayed. Conversely, fixed formats such as SVG or PDF are afforded the potential for arbitrarily complex typography, but are constrained to the fixed layout that is set at the time of creation. With the recent surge in popularity of low-powered portable reading devices -- from tablets to e-readers to mobile phones -- there is an expectation that documents should scale to any size, maintain their high-quality typography, and not provide unnecessary strain on an already overloaded battery. This thesis defines a novel paradigm for electronic document representation -- the Malleable Document -- whereby documents are partially typeset at the time of creation, leaving enough flexibility that their content can be flowed to arbitrary page sizes with minimal computation. One tradeoff encountered is that of increased file size, and this is addressed with a bespoke, computationally-light compression scheme. A sample implementation is presented that transforms documents from a source format into Malleable Document format, alongside a lightweight display engine that enables the documents to be viewed and resized on a wide range of devices, mobile and otherwise. Reviews of the technical aspects and a user study to evaluate the quality of the system's rendering and layout show that the Malleable Document paradigm is a promising alternative to both fixed and flowable formats, and builds upon the best of both approaches.

Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / Nesta dissertaÃÃo apresentamos os espectros de fÃnons dos oxiboratos de cÃlcio e terra-rara [RECa4O(BO3)3, RE = La e Gd], obtidos utilizando a tÃcnica de espalhamento Raman. As freqÃÃncias observadas foram designadas com base nas vibraÃÃes do grupo BO3 e correlaÃÃes com outros compostos similares jà apresentados na literatura. Discutimos a influÃncia da substituiÃÃo do Ãon RE na distribuiÃÃo de fÃnons destes compostos. Duas modificaÃÃes foram observadas quando o Gd3+ à substituÃdo pelo La3+: a freqÃÃncia da maioria dos fÃnons diminui e a diferenÃa na freqÃÃncia entre as componentes do dubleto do (BO3) decresce. Todos estes resultados resultam da expansÃo da rede monoclÃnica. TambÃm determinamos atravÃs da tÃcnica de z-scan, o Ãndice de refraÃÃo nÃo-linear (n2) destes compostos, que podem vir a ser utilizados como meios hospedeiros para lasers do tipo Yb-RECOB. Os elevados valores do Ãndice de refraÃÃo nÃo-linear medidos indicam a possibilidade destes materiais exibiram efeitos tipo lente (Kerr-lensing) e de auto-modulaÃÃo de fase substanciais, e, portanto, serem utilizados como osciladores e amplificadores lasers no regime de femtosegundos.

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-05-09T18:11:56Z No. of bitstreams: 1 2016 - Adriano Lima de Souza.pdf: 2192319 bytes, checksum: 807ca78fcd7f6e3b189d186b495a2ac9 (MD5) / Made available in DSpace on 2018-05-09T18:11:56Z (GMT). No. of bitstreams: 1 2016 - Adriano Lima de Souza.pdf: 2192319 bytes, checksum: 807ca78fcd7f6e3b189d186b495a2ac9 (MD5) Previous issue date: 2016-11-03 / The understanding of the brazilian soul complexity arouses the interest of psychologists and researchers aligned with the theoretical framework of analytical psychology of Carl Gustav Jung. So this is the development of research on the african-Brazilian religious diversity. Genuinely Brazilian, Umbanda is marked by syncretism of indigenous, african traditions, catholicism and the spiritism of Kardec. It is remarkable the integration, on the mythical plan in his own Pantheon, of marginalized members categories. In this sense, Z? Pelintra is the direct representative of the Rio?s trickery which emerged in the early of the twentieth century. Historical fact of this period which we highlight, are the intense removals (remocao de que???) known as the "put-to-low" of Pereira Passos. It is in this period that the figure of the "trickster" appears circulating for several areas of the city. In 1808, with the arrival of the Royal Family and the Portuguese Court in Brazil, the Law of Pensions was established to ensure the Portuguese nobles the right to request a house to bring them satisfaction. During this period, the groups of ?capoeira? as well as tricksters, occupied the city on their own way. In the XXI century, Rio de Janeiro lives a new process of change in the urban and social space, as in the previous arbitrary removals which were part of history. Hence, Jung understands that the unconscious processes and the conscious activity generate psychic compensation ruled by tangible and / or abstract expressions. So here we have the following questions: what material and psychological impact urban removals are causing in the city of Rio de Janeiro? If removals reveal aspects of the class struggle present in the city, then we can consider the trickster and Z? Pelintra phalanx as individual and collective unconscious compensations? In our research we recognize that the image of Z? Pelintra reveals the psychological aspects related to the personification of a cultural complex. / A compreens?o da complexidade da alma brasileira desperta o interesse de psic?logos e pesquisadores alinhados com o referencial te?rico da psicologia anal?tica de Carl Gustav Jung. Logo, ? presente o desenvolvimento de pesquisas sobre a diversidade religiosa afro-brasileira. Genuinamente brasileira, a umbanda ? marcada pelo sincretismo das tradi??es ind?genas, africanas, o catolicismo e espiritismo de Kardec. ? marcante a integra??o, no plano m?tico, em seu Pante?o, de categorias s?cias marginalizadas. Nesse sentido, Z? Pelintra ? o representante direto da malandragem carioca surgida no come?o do s?culo XX. Fato hist?rico desse per?odo, que destacamos, s?o as intensas remo??es conhecidas como o ?bota-a-baixo? de Pereira Passos. ? nesse per?odo que a figura do ?malandro? aparece circulando por v?rias ?reas da cidade. Em 1808, com a chegada da Fam?lia Real e a Corte Portuguesa no Brasil, foi institu?da a Lei das Aposentadorias para garantir aos nobres portugueses o direito de requisitar uma moradia que lhe trouxesse satisfa??o. Nesse per?odo, as maltas de capoeira e assim como os malandros, ocupavam a cidade a sua maneira. J? no s?culo XXI, o Rio de Janeiro vive novo processo de mudan?a no espa?o urbano e social, assim como nos anteriores as remo??es arbitrarias fizeram parte da hist?ria. Jung compreende que os processos inconscientes e a atividade consciente geram compensa??es ps?quicas pautadas em manifesta??es tang?veis e/ou abstratas. Ent?o, aqui temos os seguintes questionamentos: qual impacto material e psicol?gico as remo??es urbanas est?o causando na cidade do Rio de Janeiro? Se as remo??es revelam aspectos da luta de classes, presentes na cidade, ent?o, podemos considerar que o malandro e a falange de Z? Pelintra s?o compensa??es inconscientes individuais e coletivas? Em nossa pesquisa reconhecemos que a imagem de Z? Pelintra revela e, ao mesmo tempo, desvela aspectos psicol?gicos que apontam para a personifica??o de um complexo cultural.

Tieback walls are typically design based on predetermined pressure distribution; however, these pressures were proposed based on performance of excavations. For retaining walls used in slope remediation, the application of these pressures might not be adequate; the construction procedure; therefore, a different response of the wall is expected. This document, presents the performance of two tieback walls installed in a shale stratum. Monitored responses is correlated with construction activities; these activates implied excavation and backfilling in both of the tieback walls. In addition, this research shows a numerical procedure to evaluate the anchor capacity based on the t- z approach. Finally, this study introduces an empirical method to estimate lateral wall deformation profiles and internal bending moments along a retaining wall installed in a clay stratum.

Large diameter piles are widely used as foundations to support buildings, bridges, and other structures. As a result, it is critical for the field to have an optimized approach for quality control and efficiency purposes to measure the suggested number of load tests and the required measured capacities driven piles. In this thesis, an analysis of a load test program designed for proposed bridge replacements at Kentucky Lake is performed. It includes a detailed site exploration study with in-situ and laboratory testing. The pile load test program included monitoring of a steel H-pile and steel open ended pipe pile during driving and static loading. The pile load test program included static and dynamic testing at both pile testing locations. Predictions of both pile capacities were estimated using commonly applied failure criterion, and a load transfer analysis was carried out on the dynamic and static test data for both piles. The dynamic tests were then compared to the measured data from the static test to examine the accuracy. This thesis concludes by constructing t-z and q-z curves and comparing the load transfer analyses of the static and dynamic tests.

Work performance outside the employer's workplace Abstract The aim of this diploma thesis is to describe the institute work performance outside the employer's workplace, to assess its current legislation and to provide possible solutions in terms of de lege ferenda. The first part of the diploma thesis defines basic terms relating to discussed issues, which are place of work, regular workplace, homeworking and teleworking, for the purposes of better understanding of the following text. The second part deals with the historical development of this institute from the first legal regulations relating to homeworking to current legislation contained in the Labour Code and in Act on Civil Service. One chapter of this part is also dedicated to amendment of the Labour Code from 2017, which should have brought substantial changes into this institute, but it was not accepted. The third part represents the most significant documents concerning homeworking or teleworking at the international level and at EU level. The Labour Code introduces several variations from statutory regulations for employees who work outside the employer's workplace and organize their working time themselves. The fourth part analyses individual variations and their impact on employees. The pivotal fifth part deals with individual problematical...

This diploma thesis deals with the lodging facilities of Soběslav's townsmen at the turn of 16 th and 17 th century. The register of mentioned facilities in chosen Soběslav's houses had been made at request of Peter Vok of Rosenberg in April 1610. Municipal, guest and townsmen´s houses offered accommodation for 121 people as well as the abilities to build the same number of tables for them and to stable 704 horses, 333 of them inner town and 371 of them in the suburbs. The object of the thesis is analysis of the register. The main aim of analysis is the reconstruction of spatial arrangement of the lodging capacity into the oldest appropriate map. The location of houses of individual lodging provider was found out from the records on domestic markets which were registered in municipal land registers from the beginning of 16 th century until the mid of 17 th century. The amount of the lodging facilities of the lodging providers according to their houses was expressed by cartogram used in five maps. This thesis focuses on the factors which had been influencing the lodging capacity in Soběslav at the turn of 16 th and 17 th century.