Práce se zabývá současným zdaněním korporací v Rakousku. První kapitola obsahuje charakteristiku daňového mixu Rakouska a analyzuje vývoj složené daňové kvóty. Druhá kapitola se věnuje konstrukci základu daně se zaměřením na tvorbu opravných položek a rezerv, odčitatelných položek v oblasti výzkumu, vývoje, investic do vzdělání a uplatnění daňové ztráty. Třetí kapitola pojednává o současných změnách, které do systému přinesla reforma z roku 2005. Těžištěm této kapitoly jsou dvě oblasti zdanění korporací, a to zdanění skupin a snížení statutární sazby daně ze zisku korporací. Čtvrtá kapitola posuzuje vliv daňové reformy na konkurenceschopnost Rakouska v oblasti zdanění korporací a na atraktivitu této země z pohledu nadnárodních korporací. I přes některé nedostatky korporativního zdanění si Rakousko udrželo konkurenceschopnost a zvýšilo svoji atraktivitu pro nadnárodní korporace a investory.

Diploma thesis called: " Evaluation of the use of horsemanship method in horse training" determined the extension and application of this method. The research of this diploma thesis is based on a questionnaire survey that identifies and evaluates the involved horses, their stud, age and gender. It determines the purposes for which horses are bred and which riding style is used. The thesis analyses ground work with horses too. Ground work is indispensable part of horses training with horsemanship methods. Finally, the questionnaire detects the use of horses in sport and their sports results. It compares horses trained by horsemanship and horse trained by classical riding. The research was conducted from September 2014 to March 2015. 38 responses were collected with a total number of 133 horses. Concerning the sample of horses, the most commonly used breed is Czech Warmblood, the majority of horses is 6 -- 10 years old and the most occurring gender is a mare. Horsemanship method is mainly used in western riding style. 33 respondents think that the method is effective and 30 of them use it primarily for training a young horse. Horses trained by this method have very good sports results in western disciplines.

The thesis ``The development of research on Spanish cultural issues in Czech countries`` is concerned with the development of hispanism in the Czech countries. The first chapter is dedicated to Czech-Spanish relations from their beginning which incorporate s the origins of Czech hispanism at the turn of 19th and 20th century and describes its periods to present time. It compares the level of Czech Hispanism with other hispanistics sciences in Europe. The second chapter chronologically represents the increase of works by Spanish authors translated into Czech. The third chapter brings the list of the most significant historiographers and events from the Spanish history which drew their interests. The fourth chapter is dedicated to Czech linguists examining the Spanish grammar. The final chapter is focused on Czech literary scientists.

Made available in DSpace on 2014-12-17T14:07:07Z (GMT). No. of bitstreams: 1 AlexandreFMC_DISSERT.pdf: 2018035 bytes, checksum: dd77e9d37e80465172d8dc362ca0200a (MD5) Previous issue date: 2011-11-25 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The synthesis of zeolites from natural sources of silicon and aluminum are promising alternative routes to obtain porous or zeolite MCM family. Such materials are typically used in catalytic processes and / or adsorption is to obtain new products or for separation and purification processes thereof. Environmental legislation is becoming stricter and requires the use of materials more efficient, aiming to achieve pollution prevention, by gas or liquid contaminants in the environment. In order to obtain a material with environmentally friendly features, this study aimed at the synthesis of zeolite A, from an amorphous sediment, diatomite, which is found in abundance in the northeast region of Brazil, may be substituted for conventional products the production of zeolite, involving higher costs. The methodology for obtaining the "Zeolite A" using as a source of silica and alumina diatomite is simple, since this is a source of silicon, not requiring therefore a structural driver, but also by heat treatment, only drying conventional to remove water. The "zeolite A" was obtained from diatomite, but as an intermediate step we obtained the sodalite. The characterization was made by the following techniques: EDX, XRD, FT-IR, SEM and determining a specific area by the BET method and the BJH method for checking the diameter of pores. By characterization of the obtained material was first demonstrated the achievement of sodalite and after modification of the same, there was obtained zeolite A / A s?ntese de ze?litas a partir de fontes naturais de Sil?cio e Alum?nio s?o rotas alternativas promissoras para a obten??o de materiais porosos da fam?lia MCM ou ze?litas. Tais materiais normalmente s?o usados em processos catal?ticos e/ou adsortivos seja para obten??o de novos produtos ou para processos de purifica??o e separa??o dos mesmos. A legisla??o ambiental ? cada vez mais rigorosa e exige o uso de materiais cada vez mais eficientes, com intuito de realizar preven??o de polui??o, por gases ou a l?quidos contaminantes do meio ambiente. Visando a obten??o de um material com caracter?sticas ambientalmente corretos, esse estudo teve como objetivo a s?ntese de ze?lita A, a partir de um sedimento amorfo, diatomita, o qual ? encontrado em abund?ncia na regi?o nordeste do Brasil, podendo vir a substituir produtos convencionais para a produ??o de ze?lita, envolvendo custos mais altos. A metodologia utilizada para obten??o da ze?lita A usando como fonte de s?lica e alumina a diatomita ? simples, uma vez que esta ? uma fonte de sil?cio, n?o necessitando, portanto de um direcionador estrutural, como tamb?m de um tratamento t?rmico, apenas secagem convencional para retirada da ?gua. A ze?lita A foi obtida a partir da diatomita, por?m como etapa intermedi?ria obteve-se a sodalita. As caracteriza??es foram feitas pelas seguintes t?cnicas: EDX, DRX, FT-IR, MEV e determina??o de ?rea espec?fica pelo m?todo BET e o m?todo BJH para verifica??o do di?metro de poros. Atrav?s da caracteriza??o do material obtido comprovou-se primeiramente a obten??o da sodalita e ap?s modifica??o da mesma, obteve-se a ze?lita A

1 Abstract This thesis focuses on the regulation of intestate succession, particularly in relation to the Civil Code no. 89/2012. It is not limited only to this regulation, but also includes the historical development of inheritance law and intestate succession from the Roman period, through the Middle Ages and subsequently identifies also modern civil codes. The thesis is divided into four sections, each dealing with certain aspects of intestate succession and related institutes. The first part, which describes the historical development of the intestate succession, is divided into six chapters. The first chapter is devoted to Roman law legislation and in the second chapter a succession in the Middle Ages is described. Followed by a fairly detailed regulation of intestate succession according to the General Civil Code of 1811 and a brief reminder of the government's draft of Civil Code from 1937. The fifth chapter deals with the intestate succession under the Civil Code no. 141/1950 and finally in the sixth chapter there is a brief description of the intestate succession under the Civil Code no. 40/1964., as detailed adjustment is included in other parts of the thesis in the context of a comparison. The second part deals with the preconditions of inheritance succession under effective legislative. The...

- 1 - Testate succession - Summary The purpose of my diploma thesis is to analyse testamentary succession in Czech legal order according to the effective Civil Code (40/1964 Sb.) and the newly enacted New Civil Code (89/2012 Sb.), while performing their comparison and focuses on the implications for the recipients. The thesis is not limited to the succession title as a will but analyses other inheritance assumptions and some related legal institutes as well. The thesis is composed of four chapters, each of them dealing with different aspects of heirdom and acquisition of property by inheritance. Chapter One is introductory, common to both testamentary and intestate succession and it is subdivided into four parts. Part One takes acquaintance of the concept of Czech inheritance law, including its purpose, use of heirdom and basic terminology used in the thesis. Part two describes the sources and basic principles which the Czech inheritance law system consists in and Part Three deals with inheritance assumptions relevant to acquisition of heritance, especially heir capacity to inherit. Chapter Two consists of four parts, in a row dealing with intestate succession, testamentary succession, heritage contract and other testamentary dispositions and points circumstances of their application. Chapter Three focuses...

Intestate Succession Inheritance law is a very important part of civil law, because it ensures transfer of rights and obligations of the deceased to his successors and to preserve the values for future generations. Our inheritance law is characterized by its essential feature is the influence of the state in probate proceedings through the judicial commissioner (notary). This thesis focuses on the regulation of intestate succession in our legal system and in particular to the regulation contained in the Civil Code, 40/1964 Sb. and regulation in the new Civil Code, 89/2012 Sb. I'm trying to refer the changes that with the new Civil Code in our law occur and the possible positive or negative consequences of these changes. My work consists of four main parts, which are further divided. In the first part of my work I try to show to preconditions that are needed to make the inheritance ever happen. These preconditions are the death of a natural person, the existence of heritage, capacity of heir or legal reason inheritance (inheritance titles) and finally rejection heritage. Individual preconditions are divided into chapters and there is every precondition described in more detail. In the second part of my work is contained regulation of inheritance law now effective, thus regulation in the Civil Code, 40/1964...

Submitted by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-06-19T17:29:23Z No. of bitstreams: 1 TES_RAFAEL_COLOMBO_ABRUZZI_COMPLETO.pdf: 7264626 bytes, checksum: d911197d999f72ea82202fcb05b37bf4 (MD5) / Made available in DSpace on 2017-06-19T17:29:23Z (GMT). No. of bitstreams: 1 TES_RAFAEL_COLOMBO_ABRUZZI_COMPLETO.pdf: 7264626 bytes, checksum: d911197d999f72ea82202fcb05b37bf4 (MD5) Previous issue date: 2017-03-24 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / Funda??o de Amparo ? Pesquisa do Estado do Rio Grande do Sul (FAPERGS) / Given that emissions control has become increasingly more rigorous, monitoring processes that require more precise and diversified information with regard to air pollution and toxic agents is inevitable. In the workplace, there is an increasing need for gas sensors with superior performance. Solid state sensors for gases are based on the fundamental principle that some metal oxide semiconductors such as SnO2 are very reactive on the surface where the analyte is adsorbed, changing the electric resistance of the oxide, which is in and of itself a reversible process, thus enabling the detection of gaseous species. This study presents test results obtained from the synthesis of nanostructured tin oxide by different methods until the production of the solid state sensor to monitor methane gas from coal mines. Zeolites were used to improve the selectivity of the sensor, as well as the validation of alternative flasks to collect gas samples. Regarding the characterization of SnO2, the analysis results of FESEM, TEM and XRD indicated nanometric structures. The gas adsorption tests on zeolite pellets showed that the zeolite 13X has a higher efficiency in adsorption of CO2 compared with other adsorbents, enabling its application as a filter for improving the selectivity of the sensor system. The AV_BR flasks were efficient when compared to commercial flasks for the collection and storage of CO, CO2 and CH4. The sensor was sensitive for CH4 at different concentrations and temperatures evaluated, mainly when doped with Pd (ER3B1 and ER3B2) and with smaller particle sizes (ER1A), as well as 13X pellets zeolite was efficient to make the sensor more selective to CH4 in the presence of CO2. / O controle de emiss?es de gases se torna cada vez mais rigoroso, ent?o um monitoramento de processos e informa??es mais precisas e diversificadas s?o exigidos no que se refere a polui??o do ar e agentes t?xicos. Em ambientes de trabalho, h? a necessidade cada vez maior de sensores de gases com desempenho superior. Os sensores de estado s?lido para gases se baseiam no princ?pio fundamental de que alguns ?xidos met?licos semicondutores, como o SnO2, s?o muito reativos na superf?cie, onde o analito adsorve, mudando a resist?ncia el?trica do ?xido, sendo este um processo revers?vel, possibilitando assim a detec??o de esp?cies gasosas. O presente trabalho apresenta resultados de testes realizados desde a s?ntese do ?xido de estanho nanoestruturado por diferentes m?todos at? a confec??o do sensor de estado s?lido para monitorar g?s metano oriundo de minas de carv?o f?ssil. Ze?litas foram utilizadas para melhorar a seletividade do sensor, assim como a valida??o de frascos alternativos para coleta de amostras de g?s. Quanto a caracteriza??o do SnO2, os resultados das an?lises de MEV-FEG, MET e DRX indicaram estruturas nanom?tricas. Os ensaios de adsor??o de g?s em pellets de ze?litas apontaram que a ze?lita 13X apresenta uma maior efici?ncia na adsor??o de CO2 quando comparada com outros adsorventes, o que possibilita sua aplica??o como filtro para melhorar a seletividade do sistema sensor. Os frascos FA_BR se mostraram eficientes quando comparados com frascos coletores comerciais, para coleta e estocagem de CO, CO2 e CH4. O sensor se mostrou sens?vel para CH4 nas diferentes concentra??es e temperaturas avaliadas principalmente quando dopado com Pd (ER3B1 e ER3B2) e com menores tamanhos de part?culas (ER1A), assim como a ze?lita 13X em pellets se mostrou eficiente para tornar o sensor mais seletivo ao CH4 na presen?a de CO2.

The thesis presents an analysis of the current status of rural tourism in the "Za Moravú" microregion and the possibility of its development. The first part of the thesis clarifies the theoretical background and the basic concept of the topic and, at the same time, it describes the current situation in the microregion as far as rural turism is con-cerned and the services to tourists as well as local inhabitants. The second part of the thesis analyses a questionnaire survey which focused on the level of satisfaction of the tourists and local people with rural tourism. The final part of the thesis offers a draft of a project for grants from the European Union funds which would help to increase the quality of rural tourism and proposes several measures for the development of rural tou-rism in the "Za Moravú" region.

The diploma thesis deals with the medical waste management in the Czech Republic. The research part describes the medical waste management from production to disposal. At the same time, there are risks characterizes in the waste management. The thesis analyzes waste production of catalog number 18 01 in the Czech Republic and in the individual regions. At the conclusion of the thesis results are presented. The practical part describes the waste management at the Institute for the Care of Mother and Child and in the Bulovka hospital. The thesis describes healthcare facilities and process of waste management through the directive, which employees have to direct. Then is made analysis of data which is compared to the waste production of catalog number 18 01. The thesis is based on field surveys, where specific waste management are determined.