This thesis deals with the ethical standards that should be comply by Czech employers in the context of third country nationals' employment. The theoretical part is focused on labor migration and on the process of third country nationals' employment in the Czech Republic. It also refers to the main points of business ethics within the relationship between employer and employees. The practical part of thesis contains a general summary of current ethical rules that should be respected by employers. In the next section there is, in specific cases described the current state of ethical standards within the relationship between employers and interviewed employees, who belong to the third country nationals group.

Charles University in Prague Faculty of Social Sciences Institute of Economic Studies Credit Risk in the Macroprudential Framework: Three Essays DISSERTATION Author: PhDr. Jakub Seidler Supervisor: prof. Ing. Oldřich Dědek, CSc Academic Year: 2011/2012 Abstract This thesis focuses on proper credit risk identification with respect to macroprudential policies, which should mitigate systemic risk accumulation and contribute to higher financial stability of the financial sector. The first essay deals with a key credit risk parameter - Loss Given Default (LGD). We illustrate how the LGD can be estimated with the help of an adjusted Mertonian structural approach. We present a derivation of the formula for expected LGD and show its sensitivity analysis with respect to other company structural parameters. Finally, we estimate the five-year expected LGDs for companies listed on Prague Stock Exchange and find that the average LGD for the analyzed sample is around 20-50%. The second essay examines the issue of how to determine whether the observed level of private sector credit is excessive in the context of the "countercyclical capital buffer", a macroprudential tool proposed in the new regulatory framework of Basel III by the Basel Committee on Banking Supervision. An empirical analysis of selected Central and...

Resumé The name of the thesis: Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. The diploma thesis is based mainly on Act No. 586/1992 Coll., On Income Taxes, also reflects the case-law, which helps to explain the disputed issues. It is an area that interferes with everyone's lives, but in which it is difficult to orientate. The main goal of the thesis is to analyse the personal income tax, to give a comprehensive picture of this issue and to try to analyse the individual components of this tax. In the first part of my thesis, I define the basic concepts that will help us to better understand the related issues. The second chapter deals with the general characteristics of the income tax and its position within the state budget revenues. The third chapter presents the core of the diploma thesis, which describes in detail the construction elements of the tax and explains the deficiencies that permeate it. Attention is placed on the subject, tax base and tax rate, but also on the explanation of the term dependent activity. The aim of this chapter is to give a comprehensive overview of the area of the personal income tax and to think about the imperfections and reflecting on the deficiencies of the adjustment and propose their solution. The fourth part of...

The degree work deals with the present attitude of Romanies to death and dying, and especially the Romany funeral. The work aim is the reflexion on the Romany perspective of death and dying including their special characteristics (customs, rituals, traditions) in view of these days. The work is divided into four chapters, in which theoretical and practical knowledge is entwined and complemented. The first three chapters dwell on death, life after death and funeral rituals in general, and further on Romany history connected to their death and dying and contemporary Romany funeral traditions, including Romany faith in afterlife and spirits of the dead. The last chapter of the degree work summarizes the knowledge of the previous three chapters, and it is the very mentioned reflexion of the attitude of Romanies to death and dying.

[pt] Com uma produção caracterizada por referências literárias e musicais diversificadas, o que a torna um híbrido de influências de apelo transgeracional, Zé Ramalho é o personagem principal de uma biografia autorizada. Através de uma narrativa autobiográfica e com o auxílio de correspondências e entrevistas, este trabalho põe em destaque a importância do cantor e compositor paraibano para a cena musical brasileira e o debate sobre os procedimentos intelectuais e sensitivoafetivos envolvidos na produção do gênero biográfico. Esta dissertação conta uma história que envolve não só o artista e os parceiros com os quais ele se relacionou ao longo da vida como também a pesquisadora, fazendo uma análise da relação entre biógrafa e biografado. / [en] With a production characterized by diversified literary and musical references, making it a trans-generational hybrid of influences, Zé Ramalho is the main character of an authorized biography. By using an autobiographical narrative, with the aid of correspondences and interviews, this work highlights the importance of the singer and songwriter from Paraíba for the Brazilian music scene and the debate on intellectual procedures and sensory-affective involved in the production of the biographical genre. This Thesis tells a story that involves not only the artist and his partnerships but also the researcher, thus making an additional analysis of the relationship between biographer and biography.

This thesis Influence of SASA group on treatment and integration of rape trauma deals with specific contributions of self-help group seen from the viewpoint of its members as it brings healing to their experience with sexual abuse. The work can be helpful for people, who personally experienced sexual abuse or rape or other kinds of sexual assaults and also for people, who are dealing with such a victim personally or proffessionally. The goal of the thesis is to view the healing aspects of the SASA group contributing to recovery from rape - what specifially helps and thanks to what factors. It also shows what obstacles the group can bring about and how its members deal with a concept of 12 steps. Theoretical part explains basic terms and up-to-date situation in the matter. In a nutshell it shows posttraumatic experience of the rape victim in feelings, behavior and needs. It looks upon the trauma how it results in the mental state. Also it shows the self-help groups phenomenon and its role in the system of help as a complementary human care possiblity describing particularities of a specific spiritual self-help SASA group (Sexual Assault Survival Anonymous) based on 12 steps program inspired by Alcoholic Anonymous. Practical part shows data confirming the goals of the work gained by qualitative...

Made available in DSpace on 2014-12-17T15:01:31Z (GMT). No. of bitstreams: 1 MayaraOL_DISSERT.pdf: 2406797 bytes, checksum: e542f1e52029a933cac4b8af8d311ef3 (MD5) Previous issue date: 2012-12-27 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / This work depicts a study of the adsorption of carbon dioxide on zeolite 13X. The activities were divided into four stages: study batch adsorption capacity of the adsorbent with synthetic CO2 (4%), fixed bed dynamic evaluation with the commercial mixture of gases (4% CO2, 1.11% CO, 1 2% H2, 0.233% CH4, 0.1% C3, 0.0233% C4 argon as inert closing balance), fixed bed dynamic modeling and evaluation of the breakthrough curve of CO2 originated from the pyrolysis of sewage sludge. The sewage sludge and the adsorbent were characterized by analysis TG / DTA, SEM, XRF and BET. Adsorption studies were carried out under the following operating conditions: temperature 40 ?C (for the pyrolysis of the sludge T = 600 ?C), pressures of 0.55 to 5.05 bar (batch process), flow rate of the gaseous mixture between 50 - 72 ml/min and the adsorbent masses of 10, 15 and 20 g (fixed bed process). The time for the adsorption batch was 7 h and on the fixed bed was around 180 min. The results of this study showed that in batch adsorption process step with zeolite 13X is efficient and the mass of adsorbed CO2 increases with the increases pressure, decreases with temperature increases and rises due the increase of activation temperature adsorbent. In the batch process were evaluated the breakthrough curves, which were compared with adsorption isotherms represented by the models of Langmuir, Fre?ndlich and Toth. All models well adjusted to the experimental points, but the Langmuir model was chosen in view of its use in the dynamic model does not have implications for adsorption (indeterminacy and larger number of parameters such as occurred with others) in solving the equation. In the fixed bed dynamic study with the synthetic gas mixture, 20 g of mass adsorbent showed the maximum adsorption percentage 46.7% at 40 ?C temperature and 50 mL/min of flow rate. The model was satisfactorily fitted to the three breakthrough curves and the parameters were: axial dispersion coefficient (0.0165 dm2/min), effective diffusivity inside the particle (dm2/min 0.0884) and external transfer coefficient mass (0.45 dm/min). The breakthrough curve for CO2 in the process of pyrolysis of the sludge showed a fast saturation with traces of aerosols presents in the gas phase into the fixed bed under the reaction process / O presente trabalho retrata um estudo da adsor??o de di?xido de carbono em ze?lita comercial do tipo 13X. As atividades desenvolvidas foram divididas em quatro etapas: estudo em batelada da capacidade de adsor??o do adsorvente com o CO2 sint?tico (4%), avalia??o din?mica em leito fixo com a mistura sint?tica de gases (4% CO2, 1,11% CO, 1,2% H2, 0,233% CH4, 0,1% C3, 0,0233% C4 e arg?nio como inerte fechando o balan?o), modelagem din?mica em leito fixo e avalia??o em leito fixo da curva de ruptura do CO2 com o g?s de pir?lise do lodo de esgoto. O lodo e o adsorvente foram caraterizados por an?lises TG/DTA, MEV, FRX e BET. Os estudos de adsor??o foram realizados nas seguintes condi??es operat?rias: temperatura de 40 ?C (para a pir?lise do lodo T = 600 ?C), press?o de 0,55 5,05 bar (processo batelada), vaz?o da mistura gasosa entre 50 72 mL/min e massa de adsorvente igual a 10, 15 e 20 g (processo em leito fixo). O tempo do processo de adsor??o em batelada foi de 7h e em leito fixo foi em torno de 180 min. Os resultados obtidos nesta etapa mostraram que no estudo batelada o processo de adsor??o com a ze?lita 13X ? eficiente e que a massa adsorvida do CO2 aumenta com o crescimento da press?o, diminui com o aumento da temperatura e se eleva com a temperatura de ativa??o do adsorvente. No processo din?mico foram avaliadas as curvas de rupturas, as quais foram comparadas ?s isotermas de adsor??o representadas pelos modelos de Langmuir, Fre?ndlich e Toth. Todos os modelos se ajustaram bem aos pontos experimentais, por?m o modelo de Langmuir foi o escolhido tendo em vista sua utiliza??o no modelo din?mico de adsor??o n?o apresentar implica??es (indetermina??o e maior n?mero de par?metros como ocorreu com os demais) na resolu??o da equa??o. No estudo din?mico em leito fixo com a mistura de gases sint?ticos e diferentes massas de adsorvente, a massa de 20 g apresentou maior percentual de adsor??o 46,7% na temperatura de 40 oC e vaz?o da mistura gasosa de 50 mL/min. O modelo se ajustou satisfatoriamente para as tr?s curvas de ruptura e os par?metros avaliados foram: coeficiente de dispers?o axial (0,0165 dm2/min), difusividade efetiva no interior da part?cula (0,0884 dm2/min) e coeficiente externo de transfer?ncia de massa (0,45 dm/min). A curva de ruptura para o CO2 constru?da no processo de pir?lise do lodo mostrou uma r?pida satura??o do leito proveniente de tra?os de aeross?is, presentes na fase gasosa, decorrentes do processo reacional

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-03-27T17:40:38Z No. of bitstreams: 1 PaulaFabianePinheiroDoNascimento_DISSERT.pdf: 4732486 bytes, checksum: 94b023559d6c9cc5363ef32dad0d736e (MD5) / Approved for entry into archive by Monica Paiva (monicalpaiva@hotmail.com) on 2017-03-27T17:52:46Z (GMT) No. of bitstreams: 1 PaulaFabianePinheiroDoNascimento_DISSERT.pdf: 4732486 bytes, checksum: 94b023559d6c9cc5363ef32dad0d736e (MD5) / Made available in DSpace on 2017-03-27T17:52:46Z (GMT). No. of bitstreams: 1 PaulaFabianePinheiroDoNascimento_DISSERT.pdf: 4732486 bytes, checksum: 94b023559d6c9cc5363ef32dad0d736e (MD5) Previous issue date: 2015-07-24 / Tendo em vista o aquecimento global promovido pela emiss?o de CO2, h? grande necessidade de desenvolver pesquisas que elimine esse poluente, principalmente com novos materiais, em particular res?duos s?lidos, viabilizando economicamente o processo. O presente trabalho tem como objetivo agregar valor ao carv?o rico em ?xidos met?licos originado da pir?lise do lodo do esgoto dom?stico e da serragem da madeira, para aplica??o no processo de adsor??o de CO2. Tamb?m foi avaliada a capacidade de adsor??o de CO2 com a ze?lita 13X comercial funcionalizada com grupo amina. As atividades experimentais realizadas compreenderam a ativa??o qu?mica dos carv?es com KOH e f?sica (atmosfera de nitrog?nio), funcionaliza??o da ze?lita 13X com MEA, caracteriza??o das amostras pelas t?cnicas BET, DRX, FRX, MEV e TG. A avalia??o da capacidade adsortiva dos s?lidos, frente ? adsor??o do CO2, foi realizada atrav?s dos processos est?tico (com mistura de 4% de CO2 e 96% de g?s inerte) e din?mico, sendo este ?ltimo, com uma mistura sint?tica de CO2, CO, CH4, H2 e hidrocarbonetos. No processo est?tico (utilizando um microadsorvedor acoplado a uma balan?a de suspens?o magn?tica), realizado na temperatura de 25?C e press?es de 0,5 a 5,0 bar, foram constru?das as isotermas de equil?brio da adsor??o, cuja equa??o do modelo (Langmuir) foi utilizada no balan?o de massa aplicado ao modelo din?mico. No processo din?mico de adsor??o, utilizando um reator de leito fixo, as curvas de rupturas foram obtidas na temperatura de 25?C, press?o de 1atm, vaz?o da mistura gasosa de 50 ml/min e 20 g de massa de adsorvente ativado termicamente. Os resultados mostraram que ap?s o tratamento qu?mico com KOH, os carv?es pirol?ticos obtiveram uma melhora significativa nas suas propriedades texturais, influenciando positivamente a sua capacidade adsortiva. O carv?o da pir?lise do lodo de esgoto teve sua ?rea superficial espec?fica aumentada de 8 a 11 vezes, ap?s a etapa de ativa??o, enquanto que para o carv?o da pir?lise da serragem da madeira esse aumento foi de 90 vezes. Os adsorventes tratados apresentaram os seguintes percentuais de remo??o de CO2: ze?lita pura - 63,32%, ze?lita funcionalizada com MEA - 67,89%, carv?o da pir?lise do lodo de esgoto - 41,46% e carv?o da pir?lise da serragem da madeira - 54,10%. O modelo din?mico aplicado se ajustou satisfatoriamente as curvas de rupturas com os valores experimentais, permitindo avaliar o coeficiente externo de transfer?ncia de massa (1,48 x 10-6 - 1,52 x 10-4 dm/min), o coeficiente de difus?o efetiva intrapart?cula (1,99 x 10-3 - 4,76 x 10-3 dm2/min) e o coeficiente de dispers?o axial do leito (3,54 x 10 -6 - 4,7 x 10-5 dm2/min).

The topic of this diploma work is "Financing of the real property''. The aim of this work is comparing the possibilities of financing the acquisition of the real estate by the building savings and by the mortgage loan with the aim of an interpretation the most optimal form of the financing of the real property for the client which suits his conditions. The theoretical part is attended to the characteristics of the forms of financing the acquisition of real property, especially the characteristic of building savings and mortgage loan, its legislative form, building saving stages and a disposal of the mortgage loan. In the practical part of this work are the theoretical recourses applied with the intention of a model interested person in acquiring property. There are also described possibilities of financing the housing by building savings and mortgage loans, which are offered by selected institutions for the client. On the basis of these possibilities is made an analysis of the most optimal form of financing the real estate.

Two categories of sex are considered to not be enough and the use of a masculine pronoun in cases where gender is unknown is said to increase the gaps instead of bringing them together when it comes to gender equality. In 2015, the new word ze (in swedish: hen) was added to the Swedish Academic Glossary and since then the opinions regarding the linguistic change have gone apart. This study aims to provide in-depth knowledge of the gender neutral pronouns ze, the attitudes to and the use of the word in the Swedish language and society. Through a quantitative study with a survey as a method; 226 questionnaires were collected. Then they were analyzed based on the theoretical framework based on a sociolinguistic perspective and queertheory that focuses on normality and deviation. The results from the study show that more than half of the respondents have a positive attitude towards ze. It is primarily in writing that the gender neutral pronoun is used; almost half of the respondents state that they prefer the word in writing situations. Language usage in general affects a persons attitude to the word ze, the more linguistic change someone has accepted, the more likely it is that they start using a future one. The conclusion is that linguistic changes take time, but despite that, ze have been established in the Swedish language and society as a gender neutral pronoun but not as a third gender category.