Taxation is an ever changing field and the need for people who specialise in this area is continually growing. As a result of this the need for specialist tax related services; it has evolved into a profession of its own for quite a while in South Africa. Professional and specialised consulting occupations require a certain degree of specialisation to attain a level of superiority in the commercial world. To attain the status of a professional or to enjoy the status of specialised consultant requires extensive training and education. Taxation is taught at most universities albeit not as a degree in its own right but there are some exceptions. Currently South African universities offer a number of different undergraduate degrees that incorporate the discipline of taxation as a subject. Currently there is no set of standards or a professional body that regulates any individual claiming to be a tax specialist or practitioner. Consequently it is unsure whether or not the spectrum of topics and other required content included in the various degrees offered by South African universities, is educated at the required level to provide students with the necessary practical and theoretical skills, as well as other desired qualities, to survive in the ever changing and evolving world of taxation and be successful as a professional tax practitioner as expected by their employers. Using questionnaires, data was obtained from the tax departments of the universities accredited with SAICA. The results indicated, as expected, that a higher level of knowledge is expected of a student with a postgraduate qualification. In addition to this the more specialised the industry/field becomes to which the specific tax topic applies, the lesser level of knowledge is expected of a newly qualified candidate irrespective of the qualification. The conclusion drawn in this study was that educators place a high level of expected theoretical knowledge, practical skills and personal attributes on a newly qualified student but this level does not necessarily coincide with the level expected by employers. Consequently educators and employers need to reach a consensus about the curricula included in various degrees offered by South African universities in order to prepare them for practice. AFRIKAANS : Die konsep van belasting is ‘n alewig veranderende veld en die vraag na persone wie gespesialiseer is in die area groei by die dag. As gevolg van hierdie groeiende vraag na gespesialiseerde belastingdienste het die professie tot in sy eie reg ontwikkel en bestaan dit al vir ‘n etlike jare in Suid-Afrika. Professionele en gespesialiseerde konsultasie tipe beroepe vereis ‘n sekere vlak van spesialiseering om sodoende hoër agting te verkry in die kommersiële wêreld. Om die status van professional person of titel gespesialiseerde konsultant te geniet vereis intensiewe opleiding. Belasting as vakgebied word aangebied by meeste universiteite hoewel nie altyd as ‘n graad in sy eie reg nie, maar daar is uitsonderings. Ten tyde van hierdie studie bied Suid-Afrikaanse universiteite ‘n wye verskeidenheid voorgraadse kwalifikasies aan, wat belasting as ‘n vak insluit. Huidiglik is daar nie ‘n aanvaarde standaard of ‘n professionele organisasie wat persone reguleer wat beweer dat hulle in belasting spesialiseer nie. Gevolglik is daar onsekerheid in verband met die onderwerpe en inhoud wat vereis word in die verskeie kwalifikasies aangebied deur Suid-Afrikaanse universiteite. ‘n Verder onsekerhied onstaan ook of die inhoud wat aangebied word, op die verlangde vlak is om studente te voorsien met die nodige praktiese en toeretiese vaardighede, asook met ander verlangde kwaliteite, sodat hulle sal kan oorleef in die gedurig veranderende en ontwikkelende wêreld van belasting en sodoende suksesvol te wees as ‘n professionele belastingpraktisyn soos dit verwag word deur ‘n werkgewer. Data is ingevorder met behulp van vraelyste vanaf die belastingdepartemente van universiteite wat deur SAICA geakkrediteer word. Soos verwag het die resultate getoon dat daar egter van ‘n student met ‘n nagraadse kwalifikasie ‘n hoër kennisvlak verwag word. Hierbenewens, hoe meer gespesialiseerd die bedryf of gebied waaraan ‘n spesifieke belastingsonderwerp gekoppel word, hoe minder kundig hoef ‘n nuutgekwalifiseerde kandidaat te wees, ongeag van sy/haar kwalifikasies. Die gevolgtrekking uit hierdie studie is dat dosente ‘n hoë verwagting plaas op teoretiese kennis, praktiese vaardighede en persoonlike eienskappe vanaf nuut gekwalifiseerde studente maar dat die vlak van verwagting met betrekking tot die werkgewer se raamwerk nie noodwending ooreenstem nie. Daarom is dit uiters belangrik dat opvoeders en werkgewers konsensus bereik oor die inhoud van curricula in die verskeie kwalifikasies aangebeid deur Suid-Afrikaanse universiteite in ‘n poging om studente sodoende beter voor te berei vir praktyk. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

Based on precept of sustainable development was elaborated a study about urban´s voids of Sergipe´s capital, brazilian northeast, with the intention to check the social function of Aracaju city. The city´s growth was similar to any other brazilian city: intense, disorderly, resulting into a discontinued mesh. This fact made the city less fair as it pushed the poor to the most peripheral area and without infrastructure, making it underused. The development of the research in 2010 happened through geoprocessing and Plano Director´s parameters. The data necessary to count all empty properties (not built, underused or not used) were given by city hall. From theses elements were generated theme maps. To analysis effect of social function of Aracaju were indispensable calculate, based on Plano Director, the number of people that my live on urban mesh, case these spaces are occupied, observing the infrastructure´ support installed. The data related to infrastructure network were provided by each company and organ responsible for each network. It were verified that the population increment based on densification foreseen at Aracaju´s Plano Director is very high, compromising the city´s infrastructure network and above all one of the most important principle of sustainability, the social function of the city and of the property. / Com base nos preceitos do desenvolvimento sustentável foi elaborado um estudo dos vazios urbanos da capital de Sergipe, nordeste brasileiro, no sentido de verificar o cumprimento da função social do município de Aracaju. O município teve seu crescimento equivalente ao de qualquer cidade brasileira: intenso e desordenado, resultando numa malha descontínua. Tal fato tornou a cidade menos justa na medida em que empurrou os mais pobres para áreas mais periféricas e sem infraestrutura, enquanto há espaços vazios dotados de infraestrutura, tornando-os subutilizados. O desenvolvimento da pesquisa realizada em 2010 deu-se através do geoprocessamento e parâmetros do Plano Diretor. Os dados necessários ao levantamento de todos os imóveis vazios de Aracaju (não edificados, subutilizados ou não utilizados) foram fornecidos pela prefeitura. Desses elementos foram gerados mapas temáticos. Para efeito de análise da função social de Aracaju fez-se imprescindível calcular, segundo o Plano Diretor, o número de pessoas passíveis de viver na malha urbanizada, caso esses espaços sejam ocupados, de forma a verificar a capacidade de suporte da infraestrutura instalada. Os dados relativos às redes de infraestrutura foram fornecidos pelas empresas e órgãos responsáveis por cada rede estudada. Verificou-se que o incremento populacional com base no adensamento previsto no Plano Diretor de Aracaju é muito alto, comprometendo as redes de infraestrutura do município e acima de tudo um dos princípios mais importantes da sustentabilidade, a função social da cidade e da propriedade.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / In the Geographic Information Systems platform, Digital Terrain Model (DTM) is a mathematical way, to show a natural feature that occurs in the Earth's surface. The purpose of this dissertation was to build a digital terrain model for the municipality of Graccho Cardoso, approximate scale 1:65.000, and analyze their products (contour map, slope map, shading map, and geological and geomorphological maps superimposed on the digital terrain model). The city of Graccho Cardoso is located in the north of the state of Sergipe, at about 120 km away from Aracaju. The study area was selected to present geomorphological and geological diversity and have Satellite Images (SRTM) with good resolution for the selected working range. Graccho Cardoso occurs in quotas ranging between 140 m and 280 m above sea level, where the predominant pattern dendritic drainage. Since its relief is under the process planing and pediplanation. Its steepness varies from 0% to over 75%. Where there is a predominance with the angle of inclination between 3 and 45%. It has been more remarkable shading which fit fluvial channels, showing that the notching index or grain dissection is more pronounced. It has two types of morphostructures: Remnants Fold Roots (Sergipano Orogenic System – Proterozoic) and Sedimentary Basins and Covers (Superficial Formations – Fanerozoic). The results obtained by integration of the various maps shows up very similar to many traditional data mapping surveys. / No ambiente dos Sistemas de Informações Geográficas, o Modelo Digital de Terreno (MDT) representa, de maneira matemática, uma feição natural que ocorre na superfície terrestre. A proposta dessa dissertação foi confeccionar um modelo digital de terreno para o município de Graccho Cardoso, na escala aproximada de 1:65.000, e analisar os seus produtos (mapa de curva de nível, mapa de declividade, modelo sombreado, mapa geomorfológico e mapa geológico sobrepostos ao modelo digital de terreno). O município de Graccho Cardoso está localizado na região norte do Estado de Sergipe, a cerca de 120 km de distância de Aracaju. A área de estudo foi selecionada por apresentar diversidade geomorfológica e geológica e, dispor de Imagens de Satélite (SRTM) com boa resolução para a escala de trabalho escolhida. A região de Graccho Cardoso ocorre em cotas variando entre de 140 m e 280 m de altitude, onde predomina o padrão de drenagem dendrítico. O seu relevo está sob o processo de aplainamento e pediplanação. Sua declividade varia entre 0 % a mais de 75 %. Onde existe um predomínio ondulado, o ângulo de inclinação varia entre 3 a 45%. Tem-se um sombreado mais marcante onde se encaixam os canais fluviais, mostrando que o índice de entalhamento, ou grau de dissecação, é mais acentuado. Possui dois tipos de morfoestruturas: Remanescentes de Raízes de Dobramentos (Sistema Orogênico Sergipano do Proterozóico) e, Bacias e Coberturas Sedimentares (Formações Superficiais do Fanerozóico). Os resultados obtidos pela integração dos diversos mapas mostram-se muitos similares com os dados tradicionais de levantamentos cartográficos.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This research seeks to observe how film editing used the various imagery and sound elements to constitute the narratives in documentaries made in Sergipe, assuming that the cinematographic editing, more than a simple technique, is a principle of creation through which the elements are structured by a certain order forging dramatic, comedic, abstract, reflective stories etc (SPENCE; NAVARRO, 2011). We try to verify how the selection and ordering of takes, shots, lines and sounds that compose the storytelling are choices, and they keep a certain connection with the representation of the real. In this study, we seek to understand how contemporary documentaries made in Sergipe are structured. The corpus is composed of the winners of the Competitive Screening of Short Film in Sergipe, held by Festival Ibero Americano de Cinema – Curta-Se, between 2005 and 2015. For this matter, we will observe the operational processes, which according to Fernando Morales Morante (2013) consist of technical operations that select and order the elements of image and sound, as well conceptual operations through procedures that elaborate the production of rhetoric, sensations and feelings. / A pesquisa busca observar como a montagem empregou os diversos elementos imagéticos e sons para constituir as narrativas dos documentários sergipano. Ao entendermos que a montagem cinematográfica, mais do que uma simples técnica, é um princípio de criação através do qual os elementos são estruturados por uma determinada ordem forjando histórias dramáticas, cômicas, abstratas, reflexivas, etc (SPENCE; NAVARRO, 2011), procuramos verificar como a seleção e ordenação das tomadas, dos planos, das falas, dos sons que compõem a narrativa são escolhas e guardam uma determinada vinculação com a representação do real. Neste estudo buscamos compreender como a montagem estrutura os elementos imagéticos e sonoros nos documentários sergipanos contemporâneos que compreendem os vencedores da Mostra Competitiva de Curtas Sergipanos, realizada pelo Festival Ibero Americano de Cinema – Curta-Se, entre 2005 e 2015. Desta forma, observaremos 11 documentários, os quais acreditamos representar uma parcela significativa da produção sergipana: Estamos na Mussuca de Lívia Lessa, Viramundos e Você conhece La Conga? de Sérgio Borges, Deu Bode de Fátima Góes, O Arquivo de Ivan de Fábio Rogério, Dona Josefa: A guia da Serra de Rita Simone, Rezou à família e foi ao cinema do Núcleo de Produção Digital Orlando Vieira, Caixa d’Água Qui Lombo é esse? e Conflitos e Abismos – A expressão da condição humana de Everlane Moraes, A mão que borda de Caroline Mendonça e O Muro é o Meio de Eudaldo Monção Júnior. Para isso observaremos os processos operacionais, que de acordo com Fernando Morales Morante (2013) consistem em operações técnicas que selecionam e ordenam as imagens e os sons e também operações conceituais através de procedimentos que elaboram a produção de discursos, sensações e sentimentos. A partir dessas análises, procuramos compreender as transformações na utilização dos elementos imagéticos e sonoros pelos documentários sergipanos contemporâneos.

This dissertation examines from a comparative perspective the growth experience for a sample of twelve countries of the former Soviet Union over the period from 1991 to 2008. Two meth- ods of econometric analysis are applied: cross-section regressions and dynamic panel data esti- mation techniques. The main focus of the study has been to empirically establish whether coun- tries in the region are converging or diverging in terms of their income per capita and to find important sources of cross-country differences which determine the shape of this process. I did not find statistically significant support for conditional convergence in any cross-section period. It is partly supported by the increased dispersion of per capita income levels during the sample period. Meanwhile, panel data fixed-effects and GMM methods provide strong support for con- ditional convergence hypothesis. The first-differenced GMM estimator indicates a rate of con- vergence of around 2 per cent a year, which is surprisingly similar to the standard cross-section findings in empirical literature. However, it could be the result of the cyclical behaviour of out- put during transition. In general, results indicate that structural transformation is not yet over in most of the countries. Therefore progress in market-oriented reforms and...

My dissertation focuses on (i) the development sputtered films for solid phase microextraction (SPME) and (ii) the comprehensive characterization of materials using a suite of analytical techniques. Chapter 1 reviews the basics of SPME. This chapter also contains (i) a discussion of various sputtering techniques, (ii) a discussion of two techniques I focused on most of my work: spectroscopic ellipsometry (SE) and X-ray photoelectron spectroscopy (XPS). Chapter 2 focuses the major part of my work, which is to prepare new solid phases/adsorbents for SPME via silicon sputtering followed by thermal deposition of a polymer, polydimethylsiloxane (PDMS). PDMS was deposited by a simple gas phase technique which has never before been applied to prepare SPME stationary phases. The coatings were characterized by time-of-flight mass spectrometry (ToF-SIMS), XPS, scanning electron microscopy (SEM), SE, and contact angle goniometry. The extraction efficiencies of ca. 1.8 µm sputtered, PDMS-coated fibers were compared to a commercial fiber (7 µm PDMS) for a series of polycyclic hydrocarbons (PAHs). Large carry-over and phase bleed peaks are observed in case of commercial PDMS-based SPME coatings, which decrease the lifetime and usefulness of these fibers. It is of great significance that our sputtered fibers exhibit very small or negligible carry-over peaks and phase bleed peaks under the same conditions. Chapter 3 focuses on the multi-instrument characterization of copper and tungsten films sputtered by direct current magnetron sputtering (DCMS) and high-power impulse magnetron sputtering (HiPIMS) using a modern sputter source. The resulting films were characterized by energy dispersive X-ray spectroscopy (EDX), XPS, SEM, atomic force microscopy (AFM), SE, and X-ray diffraction (XRD). By EDX and XPS, all the sputtered films only showed the expected metal peaks. By XPS, the surfaces sputtered by DCMS were richer in oxygen than those produced by HiPIMS. By AFM, both surfaces were quite smooth. By SEM, the HiPIMS films exhibited smaller grain sizes, which was further confirmed by XRD. The crystallite sizes estimated by XRD are as follows: 18.2 nm (W, HiPIMS), 27.3 nm (W, DCMS), 40.2 nm (Cu, HiPIMS), and 58.9 nm (Cu, DCMS). By SE, the HiPIMS surfaces showed higher refractive indices, which suggested that they were denser and less oxidized than the DCMS surfaces. Chapter 4 reports characterization of liquid PDMS via SE, which required some experimental adaptations. The transmission measurements were obtained via a dual cuvette approach that eliminated the effects of the cuvettes and their interfaces. Only the reflection measurements were modeled with a Sellmeier function which produced decent fits. Chapters 5 consists of contributions to Surface Science Spectra (SSS) of near-ambient XPS spectra of various unconventional materials including cheese, kidney stone, sesame seeds, clamshell, and calcite. This dissertation also contains appendices of tutorial articles I wrote on ellipsometry and vacuum equipment.

The aim of this diploma thesis was to describe information about SARS-CoV-2 virus and coronavirus disease (COVID-19), to evaluate the course of the disease in the Home with a special regime in Břevnice, in which the epidemic took place at the beginning of the first wave of COVID-19 pandemic in spring 2020. Another goal was to perform an antibody analysis and evaluate the obtained data. I divided the diploma thesis into three main parts: theoretical, experimental and discussion. In the theoretical part, I worked with the literature and described information related not only to COVID-19, but also to other serious infections caused by human coronaviruses. In the experimental part, which I performed in the immunological laboratory of the Department of Joint Laboratories at Havlíčkův Brod Hospital, I dealt with the issue of the clinical course of the disease, the severity of the disease and possible consequences after the infection. I also dealt with methods for the determination of antibodies, the principles of which are described in Chapter 4.5. The diagnostic methods and procedures used are described in Chapter 5.3 Laboratory Assays. From the obtained data, I prepared graphs and tables and processed data on the clinical course of the infection in the Břevnice Home, both for the clients and the...

This diploma thesis deals with the topic of supported employment of people with disabilities in the South Bohemian region. Its aim is to describe how social workers, employers' representatives and service users view the current state of supported employment of people with disabilities in the South Bohemian Region. The work also identifies the course of supported employment, its strengths and benefits, weaknesses, threats and opportunities for further development. The research was conducted on the basis of 16 structured interviews. The obtained data are divided into 5 categories - an overview of the current state of supported employment, its course, strengths and benefits, weaknesses, threats, and opportunities for further development. Research shows that social workers, employers' representatives and users perceive the supported employment service as very beneficial and useful in many respects. The strengths of individual respondents predominate, while the weaknesses and threats tend to be in the background. Respondents see opportunities for further development mainly as an extension of the wage contribution period of employers employing persons with disabilities within the supported employment service.

In this study, we used UV-ozone Ar sputtering, X-ray photoelectron and ultra-violet photoelectron spectroscopies and sputtering based depositions of RuO2 and Se nano-layers on indium tin oxides (ITOs). We elucidated the effect of Ar sputtering on the composition and chemistry of Sn rich ITO surface. We demonstrated that while a combination of UV-ozone radiation and Ar sputtering removes most of the hydrocarbons responsible for degrading the work function of ITO, it also removes significant amount of the segregated SN at the ITO surface that's responsible for its reasonable work function of 4.7eV. We also demonstrated for the first time that sputtering cleaning ITO surface leads to the reduction of the charge state of Sn from Sn4+ to Sn2+ that adds to the degradation of the work function. For the nano-layers coverage of ITO studies, we evaluated both RuO2 and Se. For RuO2 coated ITO, XPS showed the formation of a Ru-Sn-O ternary oxide. The RuO2 nano-layer reduced the oxidation state of Sn in the Sn-rich surface of ITO from +4 to +2. The best work function obtained for this system is 4.98eV, raising the effective work function of ITO by more than 0.5 eV. For the Se coated ITO studies, a systematic study of the dependence of the effective work function on the thickness of Se overage and its chemistry at the Se/ITO interface was undertaken. XPS showed that Se reacts with Sn at the Sn-rich surface of ITO determined the presence of both negative and positive oxidation state of Se at the Se/ITO interface. The Se also reduced the oxidation state of Sn from Sn4+ to Sn2+ in the Sn-rich ITO surface. The highest effective work function obtained for this system is 5.06eV. A combination of RuO2/Se nanoscale coating of optimally cleaned ITO would be a good alternative for device applications that would provide work function tuning in addition to their potential ability to act as interface stabilizers and a barrier to reaction and inter-diffusion at ITO/active layers interfaces responsible for long term stability of devices and especially organic solar cells and organic light emitting diodes.

This master thesis focuses on the field of customer relationship management in the e-shop pneumatiky.cz. This e-shop belongs to group of shop owned by company Onio s.r.o. The theoretical part is devoted to marketing, market segmentation, competition, marketing mix and customer relationship management. The second part of the thesis is an analysis of the current state of company. The final part is devoted to proposals to improve the company's marketing, especially in the area of customer relationship management.