The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.

The purpose of this thesis is finding out whether offering an Online STPS Graduate Program with a tuition fee is feasible or not. Firstly, definition and brief history of distance education is given. Secondly, distance education applications in the world and in Turkey are studied. The main part of the thesis is the cost analysis made about the online delivery of STPS Graduate Program. The cost items of offering an online course are determined and then specific cost values are assigned to these items. By determining the cost items and related cost values, course development cost is calculated. In the course development cost calculation, fixed and variable costs are seperated. Fixed cost are the set-up costs that do not depend on any variable. Variable costs on the other hand are the costs that change with the number of students attending to the online course. A specific price value ( 100$ ) is assigned as the tuition fee for one credit hour of an online course. At the end of the cost analysis, the number of students required to meet the total cost of an online course is calculated. In addition, a questionnaire made on STPS students by STPS department is used in the thesis. The results of the questionnaire and the cost analysis are combined in order to analyze the feasibility of offering an online STPS Graduate Program.

The dissertation deals with the issue of novel business models based on sustainable multiple customer value creation. The issue is evaluated from the perspective of novel approaches to business models integrating environmental, social, and economic value into corporate activities. The dissertation’s objective is creating novel business model concepts based on sustainable multiple value creation for the Czech chemical industry, namely category CZ_NACE 20.1. Primary and secondary research was conducted in the making of dissertation. Research results are presented as partial conculussions describing individual areas, as well as a general conclussion. For easier interpretation of results, the disseratation emphasizes visual interpretations of provided novel business model ceoncepts. The conclussion provides contributions for theory and research, practictioners and teaching practice.

Made available in DSpace on 2016-12-23T14:32:58Z (GMT). No. of bitstreams: 1 ROSEMAY.pdf: 842306 bytes, checksum: b7a73bec78e21cb2f5395e7d1075a300 (MD5) Previous issue date: 2006-09-13 / This work studies the implementation of environmental policies in the city of Vitória and strategies for environmental accountability within the CVRD. It relates the process leading to the formulation of a National Policy on the Environment between 1981 and 2004, the instruments used and its implementation in municipal areas according to the federal constitution of 1988; it describes the implantation and expansion of CVRD in the Steel Producing Complex of Tubarão; it analyses the policies and environment of the city of Vitória, highlighting the instruments and strategies used by the local authority to maintain environmental control of CVRD; finally it looks at the strategies undertaken by the company in the absence of environmental controls (pre 1980), using the instruments predominant in the 1980 s for direct regulation of the environment (command and control) and, finally after Rio 92 which resulted in the propagation of sustainable development, a concept whose spread helped reduce the conflicts between preservationism and progressivism. Notwithstanding, through the efforts of local and state environmental organs using stringent policies of command and control, advances were made, obliging CVRD to introduce environmental control systems. Initially the company was resistant to the decisions taken by the local authorities, later adopting a delaying strategy in the implementation of these decisions. With the recent reduction in the role of the state and the increased responsibility of corporations, the company has adopted the idea of sustainable development as its own and incorporated environmental accountability in an attempt to show itself to be in harmony with society and the environment. To this end CVRD makes use of environmental marketing strategies essential for a company that wishes to give the impression that it is committed to environmental quality, while in fact, society continues to suffer from the effects of its impact on the environment / Estuda a implementação da política ambiental do município de Vitória e a estratégia de responsabilidade ambiental da CVRD. O trabalho relata a trajetória de 1981 a 2004, da constituição da Política Nacional de Meio Ambiente, os instrumentos e sua municipalização de acordo com a Constituição Federal de 1988; descreve a implantação e expansão da CVRD no Complexo Siderúrgico de Tubarão; analisa a política e gestão ambiental do município de Vitória, destacando os instrumentos e a estratégia do poder local de regulação ambiental da CVRD; por fim, analisa a estratégia empreendida pela empresa quando da ausência de regulação ambiental (anterior à década de 1980), quando dos instrumentos de política ambiental de regulação direta (comando e controle) predominante na década de 1980 e, finalmente, a partir da RIO 92 que possibilitou a disseminação do desenvolvimento sustentável, uma concepção que se espraiou, arrefecendo os conflitos entre preservacionistas e desenvolvimentistas. Contudo, os esforços dos órgãos ambientais, local e estadual, utilizando uma política coercitiva de comando e controle logrou avanços, obrigando a CVRD a implantar sistemas de controle ambiental. A princípio, a empresa resistiu às determinações do poder público, depois passou a adotar a estratégia de protelar a implementação das determinações oficiais e, na contemporaneidade, no momento em que o papel do Estado é minimizado e, o das corporações agigantado, a empresa se apropria do discurso do desenvolvimento sustentável e incorpora ações de responsabilidade ambiental para mostra-se harmoniosa com a sociedade e o meio ambiente. Para tanto, utiliza estratégia de marketing ambiental, elemento facilitador para que a empresa se apresente comprometida com a qualidade ambiental quando, na realidade, a sociedade continua a sofrer por seus impactos ambientais.

Heathlands typically experience regimes consisting of frequent and intense fires. These fire regimes play important roles in the lifecycles and population dynamics of all species in these communities. Prescribed fire is commonly applied to heathlands to minimise the risk of wildfires as well as to promote biodiversity. Ignitions in heathlands tend to either be unsustainable, or quickly develop into rapidly spreading intense fires. This presents a major problem for the application of prescribed fire and is the primary focus of this thesis. Heathland ignition has been investigated in three sections; litter ignition; vertical development of fire into the shrub layer; and horizontal spread through the shrub layer. These were studied in laboratory experiments using miniature versions of field fuels. Ignition success in litter layers was related to the dead fuel moisture content. Litter type, ignition source, and presence of wind were found to affect the range of ignitable fuel moisture contents of a litter bed. The effect of litter type was best explained by density. Dense litter beds required drier conditions for ignition than low density litter beds. The vertical development of fire into shrubs was mostly dependent on live fuel moisture content, but crown base height, presence of wind, ignition source, shrub height and the percentage of dead elevated fuel were also important. Horizontal spread of fires through shrub layers was most affected by the presence of a litter layer, with nearly all ignitions successful when there was an underlying litter fire. Fire spread would only occur in shrubs without a litter layer when the shrub layer was dense and dry, or had a substantial dead fuel component. Spread was more likely to be sustained when there was wind. Models predicting the moisture content of dead fuels were tested in heathlands, and as would be expected those that can be calibrated for different fuel types were found to have the best performance. Fuel moisture content and fuel load models were reviewed for heathlands, and a number of recommendations for future research were made.