Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...

This thesis deals with the execution of social security benefits. The thesis is divided into six chapters, which are broken down into subsections. It also includes an introduction and a conclusion. The first chapter describes the batch system in the Czech Republic. After defining the concept of social security benefit, the principles are described in the provision of social security benefits and the breakdown of social security benefits. Furthermore, according to the systems of social security rights defined by individual social security benefits. The second section describes the types of executions. First, it discusses the judicial enforcement. In this section we describe two methods of enforcement, which by their nature are possible in execution of social security benefits. It is a payroll deductions and receivables commandments. Other subsections devoted to execution under the Enforcement Regulations, administrative execution, tax execution and parallel execution. The third chapter discusses the execution of health insurance benefits. Herein, the benefits of which can perform execution deductions from wages and benefits that can affect seizures. Further, it discusses the deviations in the implementation of deductions of health insurance benefits from the normal procedure for making payroll deductions....

A ciência (episteme) é entendida por Aristóteles como um conhecimento demonstrativo, isto é, um tipo de saber que pode ser expressado por um discurso (logos) dedutivo fundado em premissas necessárias. No entanto, a demonstrabilidade que caracteriza a ciência não se atribui a seus princípios. Segundo Aristóteles, seria impossível demonstrar absolutamente tudo, pois assim se cairia em uma demonstração infinita e, portanto, tampouco haveria demonstração. Os primeiros princípios das ciências são apreendidos pela inteligência (noûs), a partir de resultados alcançados por indução (epagogé), que é a passagem de particulares a universais. Começando por uma análise dos aspectos formais da ciência, esta tese investiga os diversos sentidos e traços dos processos indutivos, procurando mostrar como eles e outros instrumentos do pensamento podem propiciar conhecimentos seguros que garantam a necessidade do conhecimento científico e de suas demonstrações. / Science (episteme) is understood by Aristotle as a demonstrative knowledge, i.e. a kind of knowledge that can be expressed by a deductive discourse (logos) based on necessary premisses. However, the demonstrability that characterizes science does not apply to its principles. According to Aristotle, it would be impossible to demonstrate everything, since thus we would fall into an infinite demonstration and, therefore, there would be no demonstration at all. First principles of science are grasped by intelligence (noûs), based upon the results achieved by induction (epagogé), which is the proceeding from particulars up to universals. Starting with an analysis of the formal aspects of science, this thesis investigates the various senses and aspects of inductive processes, trying to show how they and other instruments of thought can provide a safe knowledge that ensures the necessity of scientific knowledge and its demonstrations.

L’approche probabiliste du raisonnement émet l’hypothèse que la plupart des raisonnements, aussi bien dans la vie quotidienne qu’en science, se réalisent dans des contextes d’incertitude. Les concepts déductifs centraux de la logique classique, consistance et validité, peuvent être généralisés afin d’englober des degrés de croyance incertains. La consistance binaire peut être généralisée à travers la dénomination de cohérence, lorsque les jugements de probabilité à deux affirmations sont cohérents seulement s’ils respectent les axiomes de la théorie de la probabilité. La validité binaire peut se généraliser comme validité probabiliste (validité-p), lorsqu’une interférence est valide-p seulement si l’incertitude de sa conclusion ne peut être de façon cohérente plus grande que la somme des incertitudes de ses prémisses. Cependant le fait que cette généralisation soit possible dans une logique formelle n’implique pas le fait que les gens utilisent la déduction de manière probabiliste. Le rôle de la déduction dans le raisonnement à partir de prémisses incertaines a été étudié à travers dix expériences et 23 inférences de complexités différentes. Les résultats mettent en évidence le fait que la cohérence et la validité-p ne sont pas juste des formalismes abstraits, mais que les gens vont suivre les contraintes normatives établies par eux dans leur raisonnement. Que les prémisses soient certaines ou incertaines n’a pas créé de différence qualitative, mais la certitude pourrait être interprétée comme l’aboutissement d’une échelle commune de degrés de croyance. Les observations sont la preuve de la pertinence descriptive de la cohérence et de la validité-p comme principes de niveau de calcul pour le raisonnement. Ils ont des implications pour l’interprétation d’observations antérieures sur les rôles de la déduction et des degrés de croyance. Enfin, ils offrent une perspective pour générer de nouvelles hypothèses de recherche quant à l’interface entre raisonnement déductif et inductif. / The probabilistic approach to reasoning hypothesizes that most reasoning, both in everyday life and in science, takes place in contexts of uncertainty. The central deductive concepts of classical logic, consistency and validity, can be generalised to cover uncertain degrees of belief. Binary consistency can be generalised to coherence, where the probability judgments for two statements are coherent if and only if they respect the axioms of probability theory. Binary validity can be generalised to probabilistic validity (p-validity), where an inference is p-valid if and only if the uncertainty of its conclusion cannot be coherently greater than the sum of the uncertainties of its premises. But the fact that this generalisation is possible in formal logic does not imply that people will use deduction in a probabilistic way. The role of deduction in reasoning from uncertain premises was investigated across ten experiments and 23 inferences of differing complexity. The results provide evidence that coherence and p-validity are not just abstract formalisms, but that people follow the normative constraints set by them in their reasoning. It made no qualitative difference whether the premises were certain or uncertain, but certainty could be interpreted as the endpoint of a common scale for degrees of belief. The findings are evidence for the descriptive adequacy of coherence and p-validity as computational level principles for reasoning. They have implications for the interpretation of past findings on the roles of deduction and degrees of belief. And they offer a perspective for generating new research hypotheses in the interface between deductive and inductive reasoning.

Dans cette thèse, nous nous intéressons à des problèmes à la croisée de deux domaines, les bases de données et les bases de connaissances. Nous considérons deux problèmes équivalents concernant les requêtes conjonctives avec négation : l'inclusion de requêtes et l'évaluation d'une requête booléenne sous l'hypothèse du monde ouvert. Nous reformulons ces problèmes sous la forme d'un problème de déduction dans un fragment de la logique du premier ordre. Puis nous raffinons des schémas d'algorithmes déjà existants et proposons de nouveaux algorithmes. Pour les étudier et les comparer expérimentalement, nous proposons un générateur aléatoire et analysons l'influence des différents paramètres sur la difficulté des instances du problème étudié. Finalement, à l'aide de cette méthodologie expérimentale, nous comparons les apports des différents raffinements et les algorithmes entre eux. / In this thesis, we consider problems at the intersection of two areas: databases and knowledge bases. We focus on two equivalent problems on conjunctive queries with negation : query containment and query answering with boolean queries while making the open-world assumption. We reformulate these problems as a problem of deduction in a first order logic fragment. Then we refine existing algorithm schemes and propose new algorithms. To study and compare them experimentally, we propose a random generator and we analyze the influence of parameters on problem instances difficulty. Finally, we analyse the contributions of the different refinements and we compare experimentally the algorithms.

Le premier objectif de cette thèse consistait à tester l’existence de stratégies de raisonnements dans l’estimation de la probabilité diagnostique : P(cause|effet). A travers quatre expériences, nous montrons que l’estimation de cette probabilitépeut se réaliser selon deux voies formellement distinctes. La première consiste à évaluer P(cause|effet) à travers une forme de déduction affaiblie fondée sur un Modus Ponens rétractable (EFFET ; si EFFET alors il est probable que CAUSE ) il est probable que CAUSE). La seconde stratégie consiste à estimer la probabilité diagnostique à travers un raisonnement abductif qui correspond au schéma d’Affirmation du Conséquent probabilisé (EFFET ; si CAUSE alors il est probable que EFFET ) il est probable que CAUSE). Nous montrons que le choix de la stratégie est dépendant de la probabilité prédictive P(effet|cause) empirique présente dans les données. Quand cette probabilité est faible, les participants marquent une préférence pour la stratégie de type déduction rétractable, en revanche cette stratégie est fortement concurrencée par la stratégie abductive quand P(effet|cause) est haute. Le second objectif de cette recherche consistait à vérifier si les estimations des individus sous stratégie abductive d’une part, et sous stratégie d’estimation par Modus Ponens rétractable d’autre part, reflétaient fidèlement la probabilité diagnostique empirique. Les résultats d’une cinquième expérience infirment cette hypothèse. Quelle que soit la stratégie suivie, la probabilité diagnostique est systématiquement sous-estimée par les individus. Nos résultats indiquent toutefois que la stratégie par déduction rétractable permet d’aboutir à des estimations plus proches de la probabilité empirique. / The first goal of this thesis was to test the existence of reasoning strategies in the diagnostic probability estimate : P(cause|effect). Using four experiments, we show that the estimation of this probability can be achieved according to two formally distinct ways. The first consists in assessing P(cause|effect) through a weakened form of deduction based on a retractable Modus Ponens (EFFECT; if EFFECT then it is likely that CAUSE ) it is likely that CAUSE). The second strategy consists in estimating the diagnostic probability through abductive reasoning corresponding to the Affirmation of the Consequent probability scheme (EFFECT ; if CAUSE then it is likely that EFFECT ) it is likely that CAUSE). We show that the choice of strategy is dependent on the empirical predictive probability P(effect|cause) in the data. When this probability is low,participants show a preference for the retractable deduction strategy; On the other hand this strategy is strongly challenged by the abductive strategy when P(effect|cause) is high. The second objective of this research was to verify whether the estimates of people under abductive strategy on the one hand, and under defeasible Modus Ponens strategy on the other hand, accurately reflected the empirical diagnostic probability. The results of a fifth experiment invalidate this hypothesis. Regardless of the strategy followed, the diagnostic probability is systematically underestimated by people. Our results indicate, however, that the retractable deduction strategy provides estimates which come closer to the empirical probability

Ce travail présente une analyse cognitive sur les rapports entre argumentation et démonstration. L'hypothèse de départ est que la recherche en didactique sur la démonstration a besoin, pour progresser, de comprendre la nature et la complexité de cette notion en la replaçant dans le référentiel de l'activité rationnelle de l'élève : comment il décide, fait des choix, valide. Nous commençons par proposer une caractérisation de l'argumentation et de la démonstration en mathématiques. Les théories linguistiques contemporaines nous permettent d'avancer l'hypothèse que la démonstration est une argumentation particulière et nous a conduits à proposer le modèle de Toulmin comme outil méthodologique pour leur comparaison. Cette comparaison est faite selon deux points de vue : la structure, et le système de référence. D'une part, une analyse structurelle de l'argumentation et de la démonstration permet de rendre compte de certaines continuités ou écarts nécessaires pour passer d'une argumentation à une démonstration (d'une argumentation abductive à une démonstration déductive, d'une argumentation inductive à une démonstration par récurrence, etc.). D'autre part, il est possible, au moyen de ce modèle, de prendre en compte les énoncés mobilisés par les élèves pendant l'argumentation pour les comparer avec les théorèmes utilisés pendant la démonstration. La continuité ou l'écart du système de référence, conception ou théorie, s'appuie sur cette comparaison. Nous avons mis en place un dispositif expérimental afin de montrer comment analyser les productions des élèves avec le modèle de Toulmin, et afin d'éclairer et de comprendre les rapports cognitifs entre argumentation et démonstration. Nous avons proposé trois problèmes de géométrie demandant la construction d'une conjecture (pour la production d'une argumentation) et la construction d'une démonstration. Les résultats obtenus permettent de proposer une analyse cognitive de l'argumentation et de la démonstration à partir de l'analyse structurelle et celle du système de référence.

RUP (Reasoning Utility Package) is a collection of procedures for performing various computations relevant to automated reasoning. RUP contains a truth maintenance system (TMS) which can be used to perform simple propositional deduction (unit clause resolution) to record justifications, to track down underlying assumptions and to perform incremental modifications when premises are changed. This TMS can be used with an automatic premise controller which automatically retracts "assumptions" before "solid facts" when contradictions arise and searches for the most solid proof of an assertion. RUP also contains a procedure for efficiently computing all the relevant consequences of any set of equalities between ground terms. A related utility computes "substitution simplifications" of terms under an arbitrary set of unquantified equalities and a user defined simplicity order. RUP also contains demon writing macros which allow one to write PLANNER like demons that trigger on various types of events in the data base. Finally there is a utility for reasoning about partial orders and arbitrary transitive relations. In writing all of these utilities an attempt has been made to provide a maximally flexible environment for automated reasoning.

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Previous studies have indicated that the creation of outstanding consumer value was for spa hotels to achieve sustainable financial and market success. In this study we identified the key factors that affected consumers¡¦ behavior or purchasing decisions, and the process how consumers chose a particular hotel for spa service, which was appropriate for themselves under such intensely competition among spa hotels in Taiwan. The study aims to assess a relational perspective on the value perception relationships, and to examine the main effects and the processes linking perceived value, its antecedents and willingness to buy in Taiwan spa hotel industry. The economical deduction was adopted to provide the constructs positioning and adequate rationality of the conceptual model. The analysis of Pearson correlation indicated that the recent downsizing economy might be the source that affected the attitude of ¡§leisure service consumption¡¨ in more conservative way because of the weakly significant relationship between perceived value and willingness-to-buy. The hierarchical multiple regression (HMR) was used to assess the main effects and the processes. The HMR analyses revealed that customers separately considered perceived quality and perceived price, the immediate situational factors of benefits and sacrifices, particularly when purchasing a spa service product, which will lead to changes in behavior. Perceived quality totally mediated the price-value relationship, and perceived value partially mediated the quality-willingness and price-willingness relationship. Sex and living location moderated the quality-value relationship. Marriage status and consumptive times moderated the value-willingness relationship. The finding indicated that the perception of customer value was very much dependent upon quality and much less dependent upon risk and price in Taiwan spa hotel industry; management and advertising objective should focus on increasing customer value by improving the customer perceptions of overall product and service quality. The moderation of demographic variables provides managers directions to offer proper packages to potential customers.