This thesis describes the most commonly committed tax criminal offense i.e., the evasion of taxes, fees, and other mandatory payments pursuant to Section 240 of the Criminal Code. The goal of the thesis is to examine the problematic aspects of this criminal offense and to call attention to the discrepancies in proceedings and judgements, with special attention to substantive and procedural aspect, relevant case law of the domestic courts, and the opinion of professional public. The body of the thesis is divided into five chapters. The first two chapters introduce the substantive basis of the topic, provide a brief overview of the history of tax crimes and, last but not least, underline the importance and relevance of the whole topic using publicly available statistical data. The third chapter is focused on the mutual connection between the criminal offense pursuant to Section 240 of the Criminal Code and two selected criminal offenses. The first being the non-payment of taxes, social security contributions and similar mandatory payments pursuant to Section 241 of the Criminal Code, with a focus on the role of effective regret. Among other things, this outlines the issue following the unprecedented judgment of the Constitutional Court of the Czech Republic concerning the voluntary action of the...

Title of the master's thesis: Augmented reality (AR) and its possibilities of use in education: Evaluation of the contribution of AR for teaching vocabulary in German based on a comparison of classical and experimental learning methods Abstract: This master's thesis focuses on the use of augmented reality (AR) in the context of education. AR currently represents a dynamically evolving technology. The aim was to explore the benefits of using AR for foreign language teaching, to compare the possibilities of didactic application with the traditional way of teaching and to find out whether learning with AR is a motivating factor stimulating students' interest and a tool for better understanding and memorizing through visualization and acting on emotions. The theoretical part of the work presented the characteristics of augmented reality, its types and areas of use and compared it with virtual and mixed reality. It briefly mentioned the history of AR, the advantages and negative aspects of the use of this method, the current state of research in language didactics and cases of the use of AR in education in the Czech Republic and abroad. In the practical part, a web interface was created using the Model Viewer tool, which allows users to view 3D objects in augmented reality. Then, quantitative research was...

This work investigates the defect energies, band alignments, and charge carrier recombination in polycrystalline Cu(In1-xGax)(Se1-ySy)2 chalcopyrite thin films and the interrelationship with the alloy composition. Photoluminescence spectroscopy of investigated Cu-poor Cu(In,Ga)(Se,S)2 layers generally shows broad emission lines with the corresponding maxima shifting towards higher energies under decreasing temperature or under increasing excitation power. Admittance spectroscopy of Cu-poor ZnO/CdS/Cu(In,Ga)(Se,S)2 chalcopyrite devices shows that the activation energies of the dominant defect distributions involving donors at the CdS/absorber interface and deep acceptors in the chalcopyrite bulk, increase upon alloying CuInSe2 with S. The band alignments within the Cu(In1-xGax)(Se1-ySy)2 system are determined using the energy position of the bulk acceptor state as a reference. The band gap enlargement under Ga alloying is accommodated almost exclusively in the rise of the conduction band edge, whereas the increase of band gap upon alloying with S is shared between comparable valence and conduction band offsets. The extrapolated band discontinuities [delta]EV(CuInSe2/CuInS2) = -0.23 eV, [delta]EC(CuInSe2/CuInS2) = 0.21 eV, [delta]EV(CuInSe2/CuGaSe2) = 0.036 eV, and [delta]EC(CuInSe2/CuGaSe2) = 0.7 eV are in good agreement with theoretical predictions. Current-voltage analysis of Cu-poor ZnO/CdS/Cu(In,Ga)(Se,S)2 devices reveals recombination barriers which follow the band gap energy of the absorber irrespective of alloy composition, as expected for dominant recombination in the chalcopyrite bulk. In turn, the recombination at the active junction interface prevails in Cu-rich devices which display substantially smaller barriers when compared to the band gap energy of the absorber. The result indicates that the Cu-stoichiometry is the driving compositional parameter for the charge carrier recombination in the chalcopyrite heterojunctions under investigations.

No description available.

The aim of this study was to explore and describe the experience of an only-child adolescent’s lived experience of parental divorce. Gestalt field and phenomenological theory in conjunction with current literature provided an overview of the theoretical underpinnings pertaining to the study. A qualitative research approach with a case study of an only-child adolescent dealing with parental divorce was conducted in an ethical manner by means of two face to face, one-on-one, in depth interviews. Two main themes were identified. The first being experienced feelings associated with grief and bereavement, which revealed feelings of anger in the notion that the participant’s childhood was lost as a result of the divorce and being caught between the parental conflicts. The participant seemed to take it upon herself to take care of those significant to her in fear that she would lose them and that the loss would continue to be repeated. It was further revealed that when the only-child adolescent felt a loss of her own identity she in turn felt out of control. The second theme identified was; experience pressure due to being an only-child. Pressure in being an only-child was very significant surrounding the participant. The participant shared a great deal of feelings pertaining to feeling lonely and longing for a sibling. As parents in divorce situations seem to be focussed on their divorce often the child suffers from stress and the unrealistic expectations parents often have surrounding their children. In this study the only-child could not seem to cope with the pressure and in times of despair made use of coping mechanisms, mainly that of cutting to compensate for the emotional pain experienced. The researcher is of the opinion that the study delivered new found awareness into the only-child adolescent’s lived experience of parental divorce and is in hope that the new found results are utilised as a platform for further studies about this vulnerable population. / MSW (Play Therapy), North-West University, Potchefstroom Campus, 2015

The aim of this study was to explore and describe the experience of an only-child adolescent’s lived experience of parental divorce. Gestalt field and phenomenological theory in conjunction with current literature provided an overview of the theoretical underpinnings pertaining to the study. A qualitative research approach with a case study of an only-child adolescent dealing with parental divorce was conducted in an ethical manner by means of two face to face, one-on-one, in depth interviews. Two main themes were identified. The first being experienced feelings associated with grief and bereavement, which revealed feelings of anger in the notion that the participant’s childhood was lost as a result of the divorce and being caught between the parental conflicts. The participant seemed to take it upon herself to take care of those significant to her in fear that she would lose them and that the loss would continue to be repeated. It was further revealed that when the only-child adolescent felt a loss of her own identity she in turn felt out of control. The second theme identified was; experience pressure due to being an only-child. Pressure in being an only-child was very significant surrounding the participant. The participant shared a great deal of feelings pertaining to feeling lonely and longing for a sibling. As parents in divorce situations seem to be focussed on their divorce often the child suffers from stress and the unrealistic expectations parents often have surrounding their children. In this study the only-child could not seem to cope with the pressure and in times of despair made use of coping mechanisms, mainly that of cutting to compensate for the emotional pain experienced. The researcher is of the opinion that the study delivered new found awareness into the only-child adolescent’s lived experience of parental divorce and is in hope that the new found results are utilised as a platform for further studies about this vulnerable population. / MSW (Play Therapy), North-West University, Potchefstroom Campus, 2015

Au cours des dernières années, Salmonella Enteritidis est devenus les sérotypes les plus souvent isolés chez les patients canadiens, les cas étant liés à la consommation de viande de poulet et d’œufs crus. Les vaccins tués commercialement disponibles pour la volaille, stimulent mal l'immunité mucosale, tandis que l'utilisation de vaccins vivants reste controversée. Par conséquent, un vaccin sous-unitaire par voie orale peut être une solution. Cinq protéines bactériennes ont été choisies comme candidates potentielles et identifiées, soit Glyceraldehyde-3-phosphate dehydrogenase, Enolase, Lipoamide dehydrogenase, DNA protection during starvation protein et Elongation factor-Tu. Notre objectif a été de produire et de purifier ces protéines et de démontrer leur immunogénicité. Les gènes des protéines ont été amplifiés et clonés dans le vecteur pQE-30 pour expression dans Escherichia coli M15. La purification a été effectuée par FPLC. Des poules pondeuses SPF ont été séparées en 6 groupes et injectées par voie intramusculaire à different âges avec une des 5 protéines, ou le PBS chez le groupe témoin. Les œufs ont été ramassés pendant l'expérience et du sang a été prélevé à 36 semaines d'âge. Les anticorps IgY ont été extraits à partir du jaune d'oeuf et du sérum, et les IgA à partir du blanc d'oeuf. Des immunodots, westernblots et ELISA ont évalué l'immunogénicité des protéines et les niveaux d'anticorps induits . Nous avons constaté que ces cinq protéines pourraient stimuler la production d'anticorps spécifiques in vivo. GAPDH, Enolase et DPS ont induit des titres d'anticorps plus élevés que LpdA et EF-Tu. / Over the past years, Salmonella Enteritidis (SE) has become the most prevalent serovars isolated in Canadian patients. Most cases in humans are associated with consumption of chicken meat, raw egg and related products. For controlling Salmonella transmission and infection in poultry, available commercially killed vaccines poorly stimulate mucosal immunity, while the use of live vaccines remains controversial. Therefore an oral subunit vaccine may be a solution. Five bacterial proteins were chosen as potential candidates and identified as Glyceraldehyde-3-phosphate dehydrogenase, Enolase, Lipoamide dehydrogenase, DNA protection during starvation protein and Elongation factor-Tu. Our objectives were to produce and purify these proteins and study their immunogenicity. The proteins genes were amplified and cloned into pQE-30 vector, then transformed into Escherichia coli M15 for expression. Purification was performed using FPLC. SPF laying hens were separated into 6 groups and injected intramuscularly 3 times at 16, 20 and 28 weeks of age. Five groups were injected with a single protein respectively while the sixth group was injected with PBS as control. Eggs were collected during the duration of the experiment and blood was collected when hens were sacrificed at 36 weeks of age. IgY was extracted from egg yolk and serum and IgA from egg white. Immunodot, westernblot and ELISA were used to evaluate the immunogenicity of proteins and antibody levels they induced. We found that these five proteins could stimulate production of specific antibody in vivo. GAPDH, Enolase and DPS induced higher antibody titer than LpdA and Ef-Tu.

These studies were completed to examine how status epilpeticus seizure characteristics are modulated during post-juvenile brain development. This may determine if postnatal age in rats is a better identifier of stages of post-juvenile brain development. The first study fully detailed the acute discrete seizure phase of the rat pilocarpine-SE model. Results for this study showed that Racine behavioral severity score, spike frequency, and seizure severity during the acute discrete seizure phase change in relation to post-juvenile brain developmental stages. The second study fully detailed early and late patterns of status epilepticus. Results for this study displayed modulation of time in pattern, spike frequency, and relative delta power for seizure pattern during post-juvenile ages. The third study displayed modulation of diazepam efficacy during post-juvenile ages. The data suggest characteristics in the acute discrete seizure pliase, chronic SE phase, and therapeutic window of SE change in relation to age during post-juvenile brain development. This establishes that age is a better estimator of developmental stage than animal bodyweight.

Title: Methodology of apnea diving Objectives: The main objective of this work is to develop materials that could serve as a learning support students in basic studies of apnea diving. A part of the history of diving equipment and diving physiology of flavor and also methodologies apnea diving. Methods: Study of available sources. Literature available sources. Development of educational material using the material used and its own experience. Results: The result is a learning support for students apnea diving. Keywords: Diving, apnea diving, diving training, training with essential gear

Radical Thinking and Experience of Poetic Inspiration → Abstract Blanchot's radical thinking of writer's experience poses, but do not answer a question of its physical dimension. According to Blanchot, it seems as if the writer's experience was completely unbodied, so that it excludes the possibility of writing and realization of essential speech in the world. Our interpretation of Blanchot's key concepts proceeds with an attempt to solve this problem and present its main consequences. In the last section we operate some of the terms of Deleuze and Guattari - namely becoming, the body without organs - in order to conceive writer's experience as inherently differentiated process in which the body is absent, because - deprived of its organs - it becomes an imperceptible part of assemblage which enters the space of literature.