[pt] Na primeira parte desta tese, são desenvolvidos dois esquemas de detecção por listas para sistemas MIMO multiusuário. As técnicas propostas usam uma única transformação de redução de reticulado (LR) para modificar a matriz de canal entre os usuários e a estação base (BS). Após a transformação LR, um candidato confiável do sinal transmitido é obtido usando um detector de cancelamento sucessivo de interferências (SIC). No detector em múltiplos ramos com redução de reticulado e cancelamento sucessivo de interferências (MB-LR-SIC) proposto, um número fixo de diferentes ordenamentos para o detector SIC gera uma lista de possíveis candidatos para a informação transmitida. O melhor candidato é escolhido usando o critério maximum likelihood (ML). No detector por listas de tamanho variável (VLD) proposto, um algoritmo que decide se o candidato atual tem uma boa qualidade ou se é necessário continuar procurando por um candidato melhor nos ordenamentos restantes é utilizado. Os resultados numéricos mostram que os esquemas propostos têm um desempenho quase ótimo com uma complexidade computacional bem abaixo do detector ML. Um esquema de detecção e decodificação iterativa (IDD) baseado no algoritmo VLD é também desenvolvido, produzindo um desempenho próximo a um sistema mono usuário (SU) livre de interferências. Na segunda parte desta tese, uma técnica de detecção desacoplada de sinais (DSD) para sistemas MIMO massivo é proposta. Esta técnica permite que o sinal composto recebido na BS seja separado em sinais independentes, correspondentes a diferentes classes de usuários, viabilizando assim o uso dos procedimentos de detecção propostos na primeira parte desta tese em sistemas MIMO massivos. Um modelo de sinais para sistemas MIMO massivo com antenas centralizadas e/ou antenas distribuídas operando em redes heterogêneas de quinta geração é proposto. Uma análise baseada na soma das taxas e um estudo de custo computacional para DSD são apresentados. Os resultados numéricos ilustram o excelente compromisso desempenho versus complexidade obtido com a técnica DSD quando comparada com o esquema de detecção conjunta tradicional. / [en] In the first part of this thesis, we introduce two list detection schemes for the uplink scenario of multiuser multiple-input multiple-output (MUMIMO) systems. The proposed techniques employ a single lattice reduction (LR) transformation to modify the channel matrix between the users and the base station (BS). After the LR transformation, a reliable candidate for the transmitted signal vector, provided by successive interference cancellation (SIC) detection is obtained. In the proposed multi-branch lattice reduction SIC (MB-LR-SIC) detector, a fixed number of different orderings, generates a list of SIC detection candidates. The best candidate is chosen according to the maximum likelihood (ML) selection criterion. For the proposed variable list detection (VLD) scheme, an algorithm to decide if the current candidate has good quality or if it is necessary to further explore different orderings to improve the detection performance is employed. Simulation results indicate that the proposed schemes have a near-optimal performance while keeping its computational complexity well below that of the ML detector. An iterative detection and decoding (IDD) scheme based on the VLD algorithm is also developed, producing an excellent performance that approaches the single user (SU) scenario. In the second part of this thesis, a decoupled signal detection (DSD) technique which allows the separation of uplink signals, for each user class, at the base station (BS) for massive MIMO systems is proposed. The proposed DSD allows to implement the detection procedures proposed in the first part of this thesis in massive MIMO scenarios. A mathematical signal model for massive MIMO systems with centralized and distributed antennas in the future fifth generation (5G) heterogeneous cellular networks is also developed. A sum-rate analysis and a study of computational cost for DSD are also presented. Simulation results show excellent performance of the proposed DSD algorithm when combined with linear and SIC-based detectors.

(in English) The thesis deals with a support of reading with aim effort to offered service, organizing cultural and educational actions in the Municipal Library of Prague. The first part solves theoretical definition and the meaning of reading. There are briefly explained some terms that relate to - reading, the reader, reading socialization, reading literacy, etc. Factors that influence reading process and education for reading are monitored, as well. Furthermore, national representative projects supporting reading primarily in libraries are presented at my work, too. The second part of my work is focused on the Municipal Library of Prague and its role in supporting reading. It describes the library from the view of its mission, the way of financing (funding) and organization structure. The essential part pays attention to the presentation of specialized sections and services, which are provided in the library. It describes different actions supporting reading or providing propagation of the library. Last but not least, the different sections of the Municipal Library of Prague are depicted here with attention to organizing cultural and educational actions, which contributes to supporting reading. In conclusion, acquired pieces of knowledge are summarized and the future of the Municipal Library of...

Esta tese tem como objetivo investigar os limites constitucionais ao emprego de normas tributárias extrafiscais, contribuindo, de maneira original, com o desenvolvimento de métodos que possibilitem que estes instrumentos sejam controlados de modo mais preciso pelo Poder Judiciário. Para a consecução deste objetivo central, trabalhou-se a partir de quatro blocos de investigação. Primeiro, a pesquisa centrou-se em discutir a importância de segregação das normas tributárias entre fiscais e extrafiscais, analisando as diversas propostas de métodos para a separação entre estas. Ao final, a tese sugere que as normas tributárias extrafiscais devem ser identificadas a partir das suas finalidades, conforme venha a ser interpretado pelo aplicador da norma. Superada a questão, passa-se à investigação dos fundamentos constitucionais que legitimam o emprego das normas tributárias extrafiscais, quando se debate em que sentido normativo se pode falar em neutralidade tributária. Em um terceiro módulo de investigação, as normas tributárias extrafiscais são contrapostas às limitações constitucionais ao poder de tributar, ao conflito entre competência regulatória e competência tributária, ao conceito constitucional de tributo, bem como aos limites ínsitos às espécies tributárias previstas pela Constituição Federal. Por fim, apresenta-se um modelo de protocolo decisório que pode ser utilizado para fins de controlabilidade das normas tributárias extrafiscais pelo Poder Judiciário, colocando-se em destaque os princípios da igualdade e da proporcionalidade. / The main goal of this thesis is to investigate the constitutional limits on the use of non-fiscal purpose tax laws, contributing, with originality, to the development of methods that allow a more precise control of these instruments by the Judiciary Branch. To achieve such goal, the thesis was divided into four parts. The first part focuses in discussing the importance of segregation of tax laws in two groups: fiscal and non-fiscal, and analyzes the numerous methods proposed for such classification. The thesis suggests that non-fiscal purpose tax laws must be identified by their purpose, as interpreted by those responsible for applying the law. The second part investigates the constitutional basis that legitimates the use of non-fiscal purpose tax laws and discusses to what normative extent one can speak of tax neutrality. In the third part, the non-fiscal purpose tax laws are compared to the constitutional limits on taxation, to the conflict between regulatory competence and fiscal competence, to the constitutional concept of tax, as well as to the limits involving the tax species provided by the Federal Constitution. Finally, a model of decision making protocol is presented for use a mean of control by the Judiciary Branch of the non-fiscal purpose tax, highlighting the principles of equality and proportionality.

This thesis is developed as a proposal for heating for a primary school and kindergarten in the region of Brno-countryside. For the insulated building, a combination of heating and air-conditioning is proposed. The concept is designed so that the air-conditioning preheats the exterior air and the heating system warms the incoming air to a comfortable temperature. For the required thermal performance, sources of heat (for gas and pellets) and a layout solution for the boiler room is designed. Drainage of combustion products is proposed for both solutions. The project solution is per the extent of the construction permit. The theoretical part is linked with the practical part through the condensation boilers, their function and division, and drainage of combustion products. The experiment for the given topic was conducted on the drainage of combustion products. The pressure loss of the reverse knob was determined in relation to the flow rate of air in the condensation boilers as this loss is essential in assessing the drainage of combustion products.

The main contribution of my thesis is the analysis of substantial empirical material that I have collected from Community trade union actors. My analysis focuses on the institutional strategies of the sectoral European trade union federations and their implications for the Europeanisation of wages policy. I have demonstrated that the development of European coordination processes of national collective bargaining, particularly at sectoral level, has contributed to reviving the concept of collective bargaining and professional relations in the European Area, which until then had been covered in the literature by the social dialogue. I have identified three obstacles to collective negociations at a European level: the “depoliticised” wage in the economic partnership, employers identified as the “lobby partner” in the sectoral social dialogue, and the difficulties encountered in the Europeanisation of trade unions. L’apport majeur de notre thèse est l’analyse d’un matériel empirique conséquent que nous avons collecté auprès des acteurs syndicaux communautaires. Notre analyse se concentre sur les stratégies institutionnelles des fédérations syndicales sectorielles européennes et sur leurs implications en matière d’européanisation de la politique salariale. Nous avons démontré que le développement des processus de coordination européenne des négociations collectives nationales, en particulier au niveau sectoriel, peut contribuer à renouveler la conception de la négociation collective et des relations professionnelles dans l’espace européen jusqu’alors appréhendée dans la littérature par le dialogue social. Nous avons identifié trois obstacles à la négociation collective européenne : le salaire « dépolitisé » dans le partenariat économique, le patronat devenu « partenaire-lobby » dans le dialogue social sectoriel, et la difficile européanisation syndicale.

Les distributeurs sont des intermédiaires économiques car ils offrent sur le marché des produits ou services conçus, fabriqués ou exécutés par d’autres (les fournisseurs). Cette recherche démontre que le degré de protection accordé par le droit positif aux différents distributeurs n’est pas corrélé à leur degré de dépendance aux fournisseurs. Les qualifications de la dépendance sont multiples, incertaines, incohérentes et parfois artificiellement restrictives ou extensives, en droit du travail comme en droit économique. Des distributeurs connaissant un même degré de dépendance à leur fournisseur peuvent être traités de façon différente sans justification au regard des fondements des règles considérées. Il existe ainsi des inégalités de traitement. Il est donc proposé un nouveau droit de la dépendance des distributeurs, plus cohérent et égalitaire. Celui-ci se traduirait par un statut légal des distributeurs remplaçant les multiples statuts spéciaux existants, traçant une frontière plus nette avec le droit du travail et conciliant les intérêts des distributeurs avec la liberté des fournisseurs d’organiser la distribution de leurs produits et services. Dépassant la notion trop restrictive de contrat et les conflits de qualification, ce statut viserait la relation de distribution et prévoirait un régime appréhendant la complexité et l’évolutivité de la dépendance des distributeurs grâce à l’information, à une garantie de revenus et différentes indemnités de fin de relation. / Distributors are economic intermediaries because they offer on the market goods and services produced or served by others (the suppliers). This research demonstrates that the degree of protection offered by the Law to the various distributors isn’t correlated with their degree of dependence towards suppliers. The qualifications of dependence are numerous, incoherent and sometimes artificially restrictive or extensive, in labour law as in business law. Distributors experiencing a same degree of dependence towards their supplier can be treated differently without any justification regarding the grounds of the rules in question. Hence, appear inequalities towards the Law. Therefore, new legal rules are suggested. They would take the form of a statute ruling distributors and replacing the numerous statutes in force at the present time. It would draw a clearer line between labour law and business law and conciliate the distributors’ interests with the freedom of suppliers to organize the distribution of their goods and services. Going other the too restrictive notion of contact and the conflicts between qualifications, this statute would rule the relation of distribution and contain rules comprehending the complex and changing nature of dependence. It would ensure sufficient information of distributors and offer them an income guarantee and various compensations when the relation is terminated.

<p>&nbsp;Acorus calamus L. је вишегодишња зељаста биљка влажних подручја, чија су лековита својства одавно позната. Дрогу иђирота чини ризом који се употребљава као чај, прах, сок, гел, уље или крема. Због прекомерне експлоатације и високог степена угрожености ове дивље лековите биљне врсте у Србији је уведена забрана његовог сакупљања из природе. Да би се задовољила повећана потражња од стране индустрија које га користе, гајење иђирота се намеће као једно од најпрагматичнијих решења. За потребе утврђивање начина гајења, прво се приступило истраживању услова успевања и варирање својстава иђирота са пет локалитета природних станишта: Обедска бара, Делиблатска пешчара, Засавица, Раковац и Дубовац. Потом је заснован двогодишњи пољски оглед на ком је испитиван утицај примене основних агротехничких мера, односно густине садње и ђубрења азотом, на својства биљака. Оглед је постављен 2013. године, на подручју засеока Ћумуране у насељу Рипањ. Код биљка са природних станишта и са огледног поља праћена су следећа својства: висина биљака, дужина ризома, број и дужина бочних грана на ризому, број пупољака на ризому и бочним гранама, број нодуса на ризому и бочним гранама, проценат суве материје ризома, маса свежег и сувог ризома, однос масе свежег и сувог ризома. Код гајених биљака праћен је и принос свежег и сувог ризома. Код свих узорака иђирота испитиван је садржај и састав етарског уља из ризома. Идентификоване су, такође, најзаступљеније компоненте и утврђен је садржаја &beta;-азарона. За утврђивање нивоа плоидије популација из Србије рађено је пребројавање хромозома. Испитивањем биљака са природних станишта, констатовано је да на већину њихових морфолошких одлика, локалитет није имао утицаја. Утицај локалитета испољен је само на: број нодуса на ризому (највећи је био у Дубовцу - 58 а најмањи на Обедској бари - 15), проценат суве материје (највећи је био у Раковцу - 50,2%, а најмањи на Делиблатској пешчари - 37,9%) и однос масе свежег и сувог ризома (највећи је на Делиблатској пешчари - 2,64, а најмањи у Раковцу - 1,90). У пољском огледу добијени су следећи резултати: висина биљака је била највећа при најмањој густини усева (35000 биљака/ha) и најмањој дози азота (60 kg/ha) дужина ризома, као и број и дужина њихових бочних грана су највећи при средњој густини садње (48000 биљака/ha) и најмањој дози азота; број пупољака на ризому има највећу вредност при најмањој густини садње и најмањој дози азота. Број пупољака прве бочне гране је био највећи на највећој густини садње (62000 биљака/ha) и при најмањој дози азота, а број нодуса на ризому није зависио од густине садње, као ни од доза ђубрења. Највећа маса свежег и сувог ризома остварена је при средњој густини садње (48000 биљака/ha) и најмањој (62000 биљака/ha) дози азота, док је проценат суве материје био највећи при највећој густини и најмањој дози азота (60 kg/ha). На однос масе свежег и сувог ризома утицај нису имали ни ђубрење ни густина</p><p>садње усева, док су приноси свежег и сувог ризома били највећи на највећој густини садње и при најмањој дози азота. Садржај етарског уља иђирота из природе није показао значајна одступања између локалитета. Садржај етарског уља ризома гајеног иђирота опадао је са порастом густине садње, док различите дозе азота нису утицале на ову особину. Максимална концентрација &beta;-азарона у етарском уљу иђирота са природног станишта била је 17,07 % (локалитет Раковац), док је највећи садржај &beta;-азарона код гајеног иђирота био 21,41 %. Повећана концентрација &beta;- азарона се објашњава интензивнијим метаболизмом азота, због повећане количине из ђубрива. обијени резултати потврђују да је концентрација &beta;-азарона у етарском уљу ризома иђирота слична резултатима из других земаља Европе. Бројањем хромозома утврђено је да иђирот припада триплоидном, европском варијетету Аcоrus cаlаmus vаr. cаlаmus.</p> / <p>&nbsp;Acorus calamus L. je višegodišnja zeljasta biljka vlažnih područja, čija su lekovita svojstva odavno poznata. Drogu iđirota čini rizom koji se upotrebljava kao čaj, prah, sok, gel, ulje ili krema. Zbog prekomerne eksploatacije i visokog stepena ugroženosti ove divlje lekovite biljne vrste u Srbiji je uvedena zabrana njegovog sakupljanja iz prirode. Da bi se zadovoljila povećana potražnja od strane industrija koje ga koriste, gajenje iđirota se nameće kao jedno od najpragmatičnijih rešenja. Za potrebe utvrđivanje načina gajenja, prvo se pristupilo istraživanju uslova uspevanja i variranje svojstava iđirota sa pet lokaliteta prirodnih staništa: Obedska bara, Deliblatska peščara, Zasavica, Rakovac i Dubovac. Potom je zasnovan dvogodišnji poljski ogled na kom je ispitivan uticaj primene osnovnih agrotehničkih mera, odnosno gustine sadnje i đubrenja azotom, na svojstva biljaka. Ogled je postavljen 2013. godine, na području zaseoka Ćumurane u naselju Ripanj. Kod biljka sa prirodnih staništa i sa oglednog polja praćena su sledeća svojstva: visina biljaka, dužina rizoma, broj i dužina bočnih grana na rizomu, broj pupoljaka na rizomu i bočnim granama, broj nodusa na rizomu i bočnim granama, procenat suve materije rizoma, masa svežeg i suvog rizoma, odnos mase svežeg i suvog rizoma. Kod gajenih biljaka praćen je i prinos svežeg i suvog rizoma. Kod svih uzoraka iđirota ispitivan je sadržaj i sastav etarskog ulja iz rizoma. Identifikovane su, takođe, najzastupljenije komponente i utvrđen je sadržaja &beta;-azarona. Za utvrđivanje nivoa ploidije populacija iz Srbije rađeno je prebrojavanje hromozoma. Ispitivanjem biljaka sa prirodnih staništa, konstatovano je da na većinu njihovih morfoloških odlika, lokalitet nije imao uticaja. Uticaj lokaliteta ispoljen je samo na: broj nodusa na rizomu (najveći je bio u Dubovcu - 58 a najmanji na Obedskoj bari - 15), procenat suve materije (najveći je bio u Rakovcu - 50,2%, a najmanji na Deliblatskoj peščari - 37,9%) i odnos mase svežeg i suvog rizoma (najveći je na Deliblatskoj peščari - 2,64, a najmanji u Rakovcu - 1,90). U poljskom ogledu dobijeni su sledeći rezultati: visina biljaka je bila najveća pri najmanjoj gustini useva (35000 biljaka/ha) i najmanjoj dozi azota (60 kg/ha) dužina rizoma, kao i broj i dužina njihovih bočnih grana su najveći pri srednjoj gustini sadnje (48000 biljaka/ha) i najmanjoj dozi azota; broj pupoljaka na rizomu ima najveću vrednost pri najmanjoj gustini sadnje i najmanjoj dozi azota. Broj pupoljaka prve bočne grane je bio najveći na najvećoj gustini sadnje (62000 biljaka/ha) i pri najmanjoj dozi azota, a broj nodusa na rizomu nije zavisio od gustine sadnje, kao ni od doza đubrenja. Najveća masa svežeg i suvog rizoma ostvarena je pri srednjoj gustini sadnje (48000 biljaka/ha) i najmanjoj (62000 biljaka/ha) dozi azota, dok je procenat suve materije bio najveći pri najvećoj gustini i najmanjoj dozi azota (60 kg/ha). Na odnos mase svežeg i suvog rizoma uticaj nisu imali ni đubrenje ni gustina</p><p>sadnje useva, dok su prinosi svežeg i suvog rizoma bili najveći na najvećoj gustini sadnje i pri najmanjoj dozi azota. Sadržaj etarskog ulja iđirota iz prirode nije pokazao značajna odstupanja između lokaliteta. Sadržaj etarskog ulja rizoma gajenog iđirota opadao je sa porastom gustine sadnje, dok različite doze azota nisu uticale na ovu osobinu. Maksimalna koncentracija &beta;-azarona u etarskom ulju iđirota sa prirodnog staništa bila je 17,07 % (lokalitet Rakovac), dok je najveći sadržaj &beta;-azarona kod gajenog iđirota bio 21,41 %. Povećana koncentracija &beta;- azarona se objašnjava intenzivnijim metabolizmom azota, zbog povećane količine iz đubriva. obijeni rezultati potvrđuju da je koncentracija &beta;-azarona u etarskom ulju rizoma iđirota slična rezultatima iz drugih zemalja Evrope. Brojanjem hromozoma utvrđeno je da iđirot pripada triploidnom, evropskom varijetetu Acorus calamus var. calamus.</p> / <p>&nbsp;&nbsp;Acorus calamus L. is a perennial herbaceous plant found in wet areas, whose medicinal properties have been long known. The drug of sweet flag is made from the rhizome which is used as tea, powder, juice, gel, oil or cream. Because of overexploitation and the high degree of endangerment of this wild medicinal plant species in Serbia collecting was banned. In order to meet the increased demand for this plant by industries that use it, cultivation of sweet flag is emerging as one of the most pragmatic solutions. For the purpose of determining the method for plant growth, the first approach was studying the growing conditions and the variation of properties of sweet flag from five natural habitats: Obedska pond, Deliblato Sands, Zasavica, Rakovac and Dubovac.After that a two-year field experiment was designed in which the effect of application of basic agrotechnical measures, i.e., different planting density and doses of nitrogen fertilization on the plants, was studied. The experiment was set up in 2013, in the area of the hamlet Ćumurana in the settlement Ripanj. In plants from natural habitats and the experiment, the following properties were measured: the height of the plants, the length of the rhizome, the number and length of lateral branches on the rhizome, the number of buds on the rhizome and lateral branches, the number of leaf scars on the rhizome and lateral branches, the percentage of dry matter of the rhizome, the mass of the fresh and the dry rhizome, the ratio of mass between the fresh and the dry rhizome. In the experiment with cultivated plants, the yield of the fresh and the dry rhizome was also measured. For all samples of sweet flag, the content and composition of the essential oil from the rhizome was measured. Also, the main components were identified and the content of the &beta;-asarone was determined. For the purposes of identifying the ploidy, i.e., which varieties the sweet flag from Serbia belongs to, counting of chromosomes was done. By examining plants from natural habitats, it was noted that the site had no influence on the majority of morphological features of plants. The impact of the sites was manifested only in the number of leaf scars (the largest number was in Dubovac-58,0 and the smallest number was in Obedska pond-15,0), percentage of dry matter (the largest percentage was in Rakovac-50.2% and the smallest percentage was in Deliblato Sands-37,9 %) and the ratio of mass between a fresh and a dry rhizome (the largest ratio was in Deliblato Sands-2,6 and the smallest ratio was in Rakovac-2,2). In the field experiment, the following results were obtained: the height of the plants is the largest at the lowest planting density (35000 plants/ha) and lowest nitrogen dosage (60 kg/ha), the length of the rhizome, as well as number and length of lateral branches of the rhizome are largest at medium planting density (48000 plants/ha) and the lowest dosage of nitrogen (60 kg/ha), the number of buds on the rhizome has the highest value at the lowest planting density (35000 plants/ha) and the lowest dosage of nitrogen (60 kg/ha). The number of buds on the first lateral branch was largest at the largest planting density (62000 plants/ha) and the lowest dosage of nitrog (60 kg/ha) , and the number of leaf scars on the rhizome does</p><p>not depend on the planting dosage or the dosage of fertilizing. The largest mass of the fresh and the dry rhizome is accomplished at medium planting density and the lowest dosage of nitrogen, while the percentage of dry matter was largest at the largest density and the lowest dosage of nitrogen. The fertilization and the crop density had no effect on the ratio of mass between the fresh and the dry rhizome, while the yields of the fresh and the dry rhizome were largest at the largest planting density and the lowest dosage of nitrogen. The content of essential oils of natural sweet flag showed no significant discrepancies between the sites. The content of essential oil of cultivated sweet flag rhizomes declined with the increase of planting density, while different nitrogen doses had no effect on this property. The maximum concentration of &beta;-asarones in the essential oil of natural sweet flag was 17,07 % (Rakovac), while the largest content of &beta;-asarones in cultivated sweet flag was 21,41 %. The larger concentration of &beta;-asarones is explained through increased nitrogen metabolism, because of increased amounts of fertilizer. The results confirm that the concentration of &beta;-asarone in the essential oil of sweet flag rhizomes is similar to the concentration of essential oil of sweet flag rhizomes from Europe. By counting the chromosomes it is established that sweet flag belongs to the triploid, European variety of Аcоrus cаlаmus vаr. cаlаmus.</p>

Le fonds de commerce est un bien affecté par nature à l’activité de l’entreprise. Il se distingue, en tant qu’objet de réglementations, du concept économique d'entreprise ou de concepts fonctionnels comme l'établissement ou la branche d'activité. Le constat d'affectation à l'activité, qui découle de la pratique commerciale, se vérifie en droit fiscal, tant au niveau de la nature du fonds, une universalité, que dans sa dimension patrimoniale.Le fonds de commerce emprunte à la théorie de l’universalité de fait ses caractéristiques propres, dont la principale réside dans la dualité d’approches de ses composants, isolément ou comme un tout. Pour le droit fiscal, le fonds de commerce apparaît comme une enveloppe souple, dans laquelle sont agencés divers éléments réunis autour de la clientèle, et susceptibles de varier d’un fonds à l’autre. L’approche globale du fonds permet de caractériser l’ensemble, lorsque le droit fiscal veut opérer une imposition synthétique, que ce soit pour exonérer une transmission d'universalité en matière de TVA, pour appliquer le tarif des droits de mutation à une cession de fonds de commerce ou une convention de successeur ou pour opérer une imposition uniforme dans le cadre de dispositifs de faveur. À l’inverse, l’approche ut singuli de l’universalité permet la mise en œuvre de procédés d’imposition plus complexes et plus affinés, ayant vocation à ne s’appliquer qu’à certains éléments. Elle permet d’atteindre spécifiquement certains éléments du fonds, soumis à un régime fiscal particulier au regard de certains impôts ou d’appliquer certains mécanismes fiscaux, comme l’amortissement, qui requièrent de dissocier un élément du fonds.Le fonds de commerce résulte de l’exploitation et constitue une valeur patrimoniale dont le droit fiscal tire les conséquences, par son positionnement à l’actif du bilan de l’entreprise. L’inscription à l’actif, conjuguée à l’affectation à l’activité de l’entreprise, est le point de conflit entre les approches juridique et économique de la propriété. Si l’approche juridique correspond à la conception civile traditionnelle du droit de propriété, elle ne recouvre que partiellement et de manière contingente, l’approche économique qui fait prévaloir la notion de contrôle sur un bien ou un droit. Cette approche économique conduit à inscrire au bilan de simples droits d’usage (marques ou brevets utilisés en vertu d’une concession de licence) et introduit une confusion sur la nature des droits détenus par le propriétaire du fonds. La même coexistence des approches juridique et économique est observée dans les contentieux relatifs au fonds de commerce entre les deux ordres de juridiction. / Goodwill is an asset that is naturally assigned to the activity of the enterprise. It is distinguished, as an object of regulations, from the economic concept of business or from functional concepts such as establishment or branch of activity. The assignment to the activity, which stems from commercial practice, is verified in tax law, both in terms of the nature of the business, a universality, and in terms of its patrimonial dimension.Goodwill borrows from the theory of universality de facto its own characteristics, the main one of which resides in the duality of approaches of its components, in isolation or as a whole. For tax law, goodwill appears as a flexible item, in which are arranged various elements gathered around the clientele, and may vary from one business to another. The overall approach of the business makes it possible to characterize the whole, when tax law wants to impose a synthetic taxation, whether to exempt a transfer of universality from VAT, to apply the tariff of transfer duties to a transfer of goodwill or a successor agreement, or to assess a uniform charge under concession arrangements. Conversely, the ut singuli approach to universality allows the implementation of more complex and refined taxation processes, which are intended to apply only to certain items. It allows for the specific attainment of certain items of the goodwill, which are subject to a particular tax regime with respect to certain taxes or to apply certain fiscal mechanisms, such as amortization, which require the separation of an element from the goodwill.Goodwill results from the exploitation and constitutes a patrimonial value of which tax law draws consequences, by its positioning in the assets of the balance sheet of the company. Capitalization, combined with the allocation to the business, is the point of conflict between legal and economic approaches to ownership. If the legal approach corresponds to the traditional civil law concept of the right to property, it only partially and contingently covers the economic approach which makes the notion of control over a property or a right prevail. This economic approach leads to the recording of simple rights of use (trademarks or patents used under a licensing agreement) and confuses the nature of the rights held by the owner of the business. The same coexistence of legal and economic approaches is observed in litigations relating to goodwill between both branches of tax jurisdiction of the French court system.

The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.

The thesis deals with a support of children's reading. The work is aimed to factors and actors influencing reading education. The first part solves theoretical definition and the meaning of reading. Primarily there are explained two important terms related to the topic - reading and a reader. Further it is proceeding by attention given to different phases of reading education before and during school attendance. Primarily three environments influencing reading literacy were observed. These include family, school and public library. Furthermore, national representative projects supporting reading primarily in libraries are shortly presented at this thesis as well. The second part is focused on the Municipal Library of Prague, specifically Smichov branch and its activities. In this part are charted various programmes for children. Repeated activities for parents with children or for children alone are observed. Also, events for groups of preschool and school children are described. The important part of presented work deals with survey of cooperation between Smichov branch and local schools. The research results are to determine practical experience of teachers from these schools in activities of Smichov branch and in their cooperation with this library.