Trends and patterns of reproductive behaviour in Germany, Austria and Switzerland Abstract The main goal of this diploma thesis is to analyse fertility trends in the (former) German Democratic Republic, the (former) Federal Republic of Germany, Austria and Switzerland after Second World War to 2010 and attitudes of population of the countries above towards parenthood and the changing roles of men and women. German-speaking countries belong to countries with long-term low fertility level, however each country has its own specific reproductive behavior due to historical development. Analysis of fertility is focused on describing the trends of the number of live births and the proportion of children born outside marriage, total fertility rate, cohort fertility, fertility rates by age and the mean age of women at childbirth. Attitudes of respondents towards parenthood and the changing roles of men and women were analyzed based on international survey, European Values Study 2008, by statistical methods - chi-square test and factor analysis. Further, the thesis deals with family policy in German-speaking countries with a focus on current measures. The main findings of this thesis are summarized in the final chapter.

Kamínková, Petra: Legislating against Tax Avoidance Abstract Tax avoidance practices of multinational corporations have recently come under criticism by governments and general public. In my thesis, I analyze various methods states may use to fight such behavior, with special regard given to the Czech Republic. In the first chapter, I introduce basic principles of international taxation. Second chapter focuses on several commonly used methods of avoiding taxes, and the tools used by governments to fight particular types of undesirable transactions and set-ups (Targeted Anti-Avoidance Rules - TAARs). The analysis therein suggests that these tools may be successful to a degree, but may never cover all possible scenarios. Third chapter elaborates on judicial doctrines and General Anti-Avoidance Rules (GAARs). These tools attempt to address tax avoidance methods not anticipated by legislature. My contention is that while these concepts may be quite powerful, they may also gravely threaten legal certainty. Therefore, I conclude that they should be used sparingly. Final chapter presents a set of auxiliary tools that may improve the communication between tax payers and tax authorities, thus helping the states to gather information faster and more efficiently, allowing them to react to arising issues with minimal...

This work takes as its central issue the existential movement as it appears in the philosophy of Soren Kierkegaard. There appears to be relatively little secondary literature on this topic, so it is a very fruitful area to explore. The texts explored include Kierkegaard's 'psychological' books, in particular Concept of Anxiety and Sickness unto Death. These provide our work with the crucial concepts of innocence, guilt, despair, anxiety, existence and spirit. From the more traditional philosophical works, Philosophical Fragments, Concluding Unscientific Postscript to Philosophical Fragments and Johannes Climacus have been utilised. These texts inform the work mostly on the meaning of movement, doubt, contradiction and absolute paradox. From the more lyrical works, this work is informed by Fear and Trembling and Repetition. Inquiry into these texts combined will provide a picture of existential movement as it is presented by Kierkegaard. This work attempts to capture the 'becoming subjective' which is so central to Kierkegaard's thought, through the reconstruction of the existential stages. It is also the purpose of this work (in the process) to treat areas of Kierkegaard's thought that are usually left untreated. The latter are for example, the problematic of the leap of sin, the unclear status of the...

The purpose of my thesis is to analyze and characterize circumvention of the law, real content of legal acts and abuse of law in relation to tax planning. To combat tax abuse tax administrator has these three instruments available which in turn set limits of tax planning. The thesis is composed of four chapters. Chapter One differentiates between tax planning, tax abuse and tax evasion as different methods of lowering tax liability. Chapter Two consists of four subchapters, first three containing analysis and characteristic of circumvention of the law, real contents of legal acts and abuse of law. Each of these subchapters builds upon general definition which is then refined by case law of the Supreme Administrative Court and concludes with typical cases. The fourth subchapter deals with "tax evasion by other means" which some authors consider a similar instrument. The third chapter summarizes the current legislative state of these instruments and offers some thoughts de lege ferenda. The fourth chapter contains deeper analysis of the most important case law relating to individual instruments. Chapter Four should serve the reader as a reference while reading Chapter Two. Thesis illustrates the most typical cases of each individual instrument and concludes that the abuse of law doctrine is the most...

Tesis optar al grado de Magíster en Literatura mención Literatura Hispanoamericana y Chilena / El objetivo de la presente investigación es dar cuenta de la manera en que la tensión que introduce el proceso modernizador de nuestra sociedad –en pleno desarrollo durante el siglo pasado- gatilla un cambio en la configuración identitaria de los sujetos sociales representados, el que se hace patente en los discursos de los personajes que conforman las obras analizadas, con lo que se erigen dichas obras como el espacio de cuestionamiento o pregunta por la identidad de tales sujetos. Para desarrollar nuestro planteamiento tensionamos, en primer lugar, el discurso narrativo y en ello seguimos a Bajtín3 y su postura respecto de la manera en que los discursos individuales se articulan como portadores de contenidos ideológicos que finalmente, tras el despliegue de sus diversos niveles de significación, remiten a la configuración social en un lugar y momento dados. En este mismo sentido, Carrasco4 y De la Fuente5 aportan precisiones metodológicas concretas que permiten establecer el análisis de la configuración identitaria del sujeto representado en el discurso narrativo.

With regard to European Union joining, Romania and Eastern European region have much more attention of the rest of the world. Romania became a phenomenon of Balkan Peninsula during last five years. The aim of the thesis is to describe economic development of Romania before its admission to European Communities and summarize its current economic position in the Union. A part of the thesis is devoted to romanian market environment and assesses especially its attractivity in consideration of the Czech republic.

This Diploma Thesis deals with the CRM system in the marketing concept of the multinational company Vodafone Czech Republic plc. The aim was to evaluate the system operation and implementation of sales strategies with respect to the customer. The basic hypothesis of the project was the question of whether the firm is managed by its customer, or whether the firm is in tow of its client. This work assesses theoretical approaches and marketing strategies focusing on the practical application of the strategy in the czech branch of the Vodafone plc. in relation to customers. This thesis has a proactive approach by the company to the customer - sales calls over the Customer Solution sales map, building relationships with customers through the strategy Vodafone Way, expanding the sales network through franchising and unification of new frameworks into project Filip.

The thesis deals with the topic of inclusion, which is currently up to date and extensive because it affects many lives. Teachers and pupils, teacher assistants, parents, professionals and the wider public. This work deals with the theoretical definition of inclusion as such, based on current laws and literature. It provides a comprehensive view of information about inclusion, including its impact on school climate and individual classes that directly affect the health of all school life participants. It also describes in detail the environment of a small school with composite classes in the Czech Republic, which is crucial in the practical part of this work. The aim of the thesis is to find out the opinions, experiences and feelings of the teaching assistants at the village class school, which concern the education of pupils with special educational needs. It also includes a description of the real situation at the first stage of a small school with composite classes and the finding of the number and type of pupils with special educational needs. The key method was to select interviews with teacher assistants, with questions focused on day-to-day activities and relationships between teacher assistants and other school life participants. Subsequently they are analyzed and on the basis of evaluation...

The thesis deals with education of pupils with hearing impairment in elementary schools, specifically in the South Bohemian region. It focuses in particular on their inclusive education. In its chapters, the thesis describes individual structures of the hearing analyzer, characterizes the degrees of hearing impairment and classifies persons with hearing impairment into specific categories. The main part of the thesis is a chapter focusing on education of hearing impaired pupils. It deals not only with education in the system of special schools, but concentrates primarily on their study within mainstream education. For this system of education, it is important to identify correctly a support measure, the levels of which are key to ensuring appropriate support for individual pupils. The aim of the work was to map the course of inclusive education of pupils with hearing impairment at elementary schools in the South Bohemian region. The objective was to assess the negatives and positives of inclusion and the impact of hearing impairment on the communication and social abilities of these pupils. During data collection, the methods of interview, observation and questionnaire survey were used, and participants of the research included parents and teaching staff educating pupils with hearing impairment....

Vi lever idag i ett samhälle där stort fokus ligger på miljöfrågor och framförallt på energisnåla byggnader. En fråga som enkelt glöms bort är vad för typer av produkter och material som faktiskt byggs in i våra byggnader. Vilket i sig är minst lika viktigt som energifrågan, då utsöndring från produkter i byggnaden kan ge negativ inverkan på miljön och människors hälsa.  Miljöcertifieringssystemen BREEAM-SE, LEED och Miljöbyggnad samt materialklassificieringarna SundaHus, Basta, BVB, Svanen, CE-märkning, P-märkning och BVD har i denna uppsats granskats genom en komperativ litteraturstudie. De olika materialkraven för vardera klassificering har tagits fram och jämförts med varandra i syfte att få fram vilken eller vilka klassificeringar som ställer sig högst angående enskilda material och produkter i syfte att ta reda på vilken miljöcertifiering samt materialklassificiering som är mest fördelaktig att använda för nybörjare och mindre miljöinsatta.  Resultatet visade att BREEAM-SE och SundaHus är mest fördelaktig att använda om man är nybörjare eller mindre miljöinsatt. Detta då de ställer krav på många relevanta och övergripande delar, så som krav på livscykelanalys, krav på gränsvärden för utfasningsämnen med mer samtidigt som de är väldigt lättanvända jämfört med övriga klassificeringar. Undersökningen visar även på att högre krav bör ställas på enskilda produkter i klassificeringarna för att därigenom minska risken att få dåliga produkter och ämnen i våra byggnader, där vi lever och vistas i dagligen. / We live today in a society where the major focus is on environmental issues and particularly on energy-efficient buildings. A question that is easily forgotten is what types of products and materials that are actually built into our buildings. Which in itself is as important as the issue of energy, because the secretion of the products in the buildings could have a negative impact on the environment and human health. The environmental classifications BREEAM-SE, LEED and Miljöbyggnad and the material classifications SundaHus, Basta, BVB, Svanen, CE marking, P-marking and BVD have been reviewed in this paper by a comparative literature study. The different material requirements for each classification have been developed and compared with each other in order to identify which or most of the classifications that focus on individual materials and products in order to find out which environmental classification and material classification are most beneficial to use for beginners and people with less environmental knowledge. The result showed that BREEAM-SE and SundaHus are most beneficial to use if you are a beginner or someone with less environmental knowledge. This because they demand many relevant and comprehensive parts, such as life-cycle analysis requirements, limit values for phase-out substances and also for being very easy to use compared with other classifications. The survey also shows that higher requirements should be placed on individual products in the classifications, thereby reducing the risk of getting bad products and substances in our buildings, where we live and stay on a daily basis.