The diploma thesis "Tax implications adjusting the profit to the tax base of corporate income tax" focuses on the formulation of recommendations of legal tax optimization leading to the reduction of the tax base of the selected entity. The main direction of optimization is the management of costs, which, with their character, contribute significantly to the formation of the tax base. The thesis is divided into the theoretical and practical part. The theoretical part will allow to get knowledge of corporate income tax in the general legal regulation of the Czech Republic. In addition, there is the process of transformation of the economic result in the tax base with the identification of areas of legal tax optimization based on the Income Tax Act No. 586/1992 Coll. In the practical part, there is the application of acquired knowledge to the real data of ABC, s.r.o. Subsequently, the optimization options are proposed to reduce the tax burden so that their economic substance has a real meaning for a given entity. At the end of the thesis the recommendations are generalized for wider practical use.

In this diploma thesis accounting and management with property in Dačice town is described. The purpose of this is to recognize dissimilarities in accounting between the year 2010 and the following one. In 2010 an accounting reform implementation started in the area of public finances. Analyzed accounting entity had to respect this reform and implement necessary changes in its management. Changes contained especially chart of accounts, the ways of accounting and recognition in closing of accounts. The other of this work was to describe property management in Dačice town. It was ascertained, that Dačice town manages appropriately with its property; in the monitored period positive values in fixed assets were recorded. Dačice town had to implement multiple changes in accounts management after 2010, which did not influenced its property management.

Abstrakt   Nyckelord: Web of Things, Tillsammansodling, Ting, Entitet, Kultur   I undersökningen går vi igenom hur ting kan existera inom olika plan av vårt medvetande och även hur teknologin inom Web of Things (WoT*) kan agera som en entitet inom ett fenomen såsom tillsammansodling. De metoder som valts för att undersöka fenomenet är Brainstorm, Att flytta gränser och De sex tänkarmössorna. Dessa tre metoder är våra huvudmetoder som ansågs vara bästa valen för ändamålet medan alternativa metoder som Kanban*, funktionsanalys och ett agilt tänkande var för att kunna ge vår design det extra stöd som behövdes för att utvecklas. Metoderna för att kunna undersöka detta fenomen har utgjorts av olika delar från boken Design av informationsteknik av Jonas Löwgren och Erik Stolterman där vi utgått från att skapa en design med hjälp av de tre delarna vision, den operativa bilden och specifikationen (Löwgren & Stolterman, 2004). Dessa tre delar har använts i fem olika iterationer för att kunna använda metoderna i olika plan av designen. Resultatet påvisas genom att gå igenom designprocessens fem iterationer och med stöd från tidigare och aktuell forskning medan diskussionen presenteras genom att gå igenom de fyra hypoteser vi själva arbetade fram genom att undersöka tidigare och aktuella forskningstexter, de fyra hypoteser är som följer.   Hypotes ett: Fenomenet tillsammansodling i stadsmiljöer med kopplingar till Web of Things (WoT) skapar ett ting som består av både fysiska och psykiska relationer till de som befinner sig i det. Hypotes två: Tillsammansodlingar är till förmån för hållbarhet och sociala möten. Hypotes tre: WoT är inte bara ett fysiskt ting utan även psykiskt och kan beblanda sig med både människa och maskin på olika plan. Hypotes fyra: WoT som sociala medier kan få människan att vilja börja ta del av tillsammansodlingar i stadsmiljöer och påtrycka ändringar hos maskiner och hur människor arbetar tillsammans med dem. / Abstract   Keywords: Web of Things, Community gardening, Things, Entity, Culture   In this Bachelor thesis we go through how things can exist within different planes of our mind and further how technology within Web Of Things (WoT) can act as an entity within a phenomenon like Community gardening. The methods that was chosen for the survey of the phenomenon are Brainstorm, To move the border and The six thinkingcaps. This three methods are our main methods that was considered to be the best choice for our purpose while alternative methods like Kanban, Function analyses and an agile thinking was considered to be the extra structure our design needed to evolve. The methods to maintain this survey of the phenomenon has been consisted of different parts from the book Thoughtful interaction design written by Jonas Löwgren and Erik Stolterman where we extracted three parts from it where the parts was vision, operative image and specification in order to create our design (Löwgren & Stolterman, 2004). This three parts has been integrated in five different iterations in order to use the methods of choosing in different parts of the design. The result is manifested from the design processes five iterations and the support from earlier and current researches while the discussion is presented through four hypotheses we manifested from the work from earlier and current research papers, the four hypotheses are as followed.   Hypothesis s one: The phenomenon Community gardening in urban environments with relations to Web of Things creates a thing that coexist within both the physical and psychological in the relationships of what is inside of the phenomenon. Hypothesis two: Community gardening is beneficial for sustainability and social encounters. Hypothesis three: Web Of Things is not just a physical thing but also a psychical and can exist in different planes of both mankind and machines. Hypothesis four: Web Of Things as social media can make the mankind want to integrate with Community gardening in urban environments and push changes in how humans and machine works together.

In 1965 a Reforming Committee, formed by the leading specialist teachers in each of the books of the Civil Code, was created forreviewing  the  Peruvian  Civil  Code of 1936. After about twenty years, the effort of thehard work of the committee resulted in the enactment of the 1984 Civil Code, which we currently use and know.In this article, the author shares his experience as a legislator, emphasizing new and important aspects included in the Civil Code of 1984. He also proposes possible amendments to the First Book of the current Civil Code, such as the incorporation of standards related to Genetics, a comprehensive review of the subject related to legal capacity, reviewing the subject regarding foundations, among others. / En 1965, se creó una Comisión Reformadora, conformada por los más destacados profesores especialistas en cada uno de los libros quecomponen el Código Civil, encargada de revisar el Código Civil peruano de 1936. Después de aproximadamente veinte años, el esfuerzodel arduo trabajo de la Comisión dio como resultado la promulgación del Código Civil de1984, que actualmente conocemos y usamos.En el presente artículo, el autor nos cuenta su experiencia como legislador, haciendo énfasis en los nuevos aspectos incorporados y la importancia de la promulgación del Código de 1984. Asimismo, propone posibles enmiendas al Libro I del Código actual, tales como la incorporación de normas relacionadas con la Genética, la revisión integral de la temática referente a la capacidad jurídica, la revisiónde la temática sobre fundación, entre otras.

Segundo Tomás de Aquino, a forma é o que instancia a substância em determinada natureza; sem ela, a substância não seria o que é. Saliente-se que definir o que é (quid est) algo não é o mesmo que afirmar que ele é, pois, neste caso, o que é afirmado é sua existência, não sua natureza. Isso indica que a existência não é posta pela forma da substância, mas por algo outro, que, em sua Exposição aos Ebdomadibus de Boécio, Tomás chama de ato de ser (actus essendi). Imiscuído na substância que é seu sujeito , o ato de ser concede-lhe existência, tornando-a um ente, o qual possui um vínculo com o próprio ser (ipsum esse), que é deus. O aquinatense chama esse vínculo de participação, donde o ente participa do ser tal como o efeito de sua causa. O problema é instaurado quando se passa do plano ontológico ao gnosiológico, isto é, quando o intelecto busca inteligir a participação do ente no ser. Nessa intelecção, a limitação do intelecto humano se evidencia: a participação do ente no ser é entendida não como tal, mas como a do concreto no abstrato. O ente é significado em concreto, pois nele o ato de ser se encontra concretizado; a dificuldade, contudo, apresenta-se quando o intelecto tenta abstrair o ato de ser do ente: nessa abstração, o ato de ser não é inteligido enquanto tal, mas enquanto abstrato. Diante disso, torna-se inevitável levantar as seguintes questões: qual o modo de abstração que tenta obter o ato de ser do ente? Por que o intelecto não é capaz de inteligir o ser enquanto ser, mas apenas enquanto abstrato? O ato de ser, inconcebível pelo intelecto humano, é de fato superior à forma substancial? A participação do concreto no abstrato corresponde à do ente no ser? São estas as principais questões que, neste estudo, buscaremos responder. / According to Thomas of Aquinas, form is that which instantiates substance in a determinate nature; without it, substance would not be what it is. It should be emphasized that defining what something is (its quid est) is not not the same as to assert that it is, for in this case what is asserted is its existence, not its nature. That indicates that existence is not given by the form of the substance, but by something else, which in his Exposition to the Boethius\'s Ebdomadibus, Thomas calls act of being (actus essendi). Mingling in the substance its subject , the act of being gives it its existence, turning it into an entity, which is vinculated to being itself (ipsum esse), or God. The Aquinate calls this nexus participation, whence the entity participates in being as the effect of its cause. The problem is set when one traverses the ontological level to the gnoseological, that is, when the intellect tries to grasp the participation of the entity in being. In this intellection, the limits of the human intellect become clear: the participation of entity in being is understood not as such, but as the concrete in relation to the abstract. The entity is signified in concrete, for in it the act of being is found concretized; the difficulty, however, reveals itself when the intellect tries to abstract the act of being from the entity: in this abstraction, the act of being is not grasped as such, but as abstract. Thus it becomes inevitable to formulate the following questions: which is the mode of abstraction which tries to obtain the act of being of the entity? Why is the intellect not able to grasp being as being, but only as abstract? Is the act of being, inconceivable to the human intellect, in fact superior to the substantial form? And does participation of the concrete in the abstract correspond to that of the entity in being? These are the main questions that this study aims to answer.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2014-12-03T17:13:28Z No. of bitstreams: 2 Dissertação - Sílvia Maria Gonçalves Santos de Lacerda - 2002.pdf: 515502 bytes, checksum: a6d159edda0641f849ebfcf6fc2c44d7 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2014-12-04T14:49:29Z (GMT) No. of bitstreams: 2 Dissertação - Sílvia Maria Gonçalves Santos de Lacerda - 2002.pdf: 515502 bytes, checksum: a6d159edda0641f849ebfcf6fc2c44d7 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-12-04T14:49:29Z (GMT). No. of bitstreams: 2 Dissertação - Sílvia Maria Gonçalves Santos de Lacerda - 2002.pdf: 515502 bytes, checksum: a6d159edda0641f849ebfcf6fc2c44d7 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2002-04-26 / The environmental crimes have been a reason of ostentation all over the Word. The judiciary has been finding difficulty to individualize the responsible for such criminal acts the environment. The research in discussion is themed: “The responsibility of the legal entity in the penal range in such crimes as the contamination of the potable water according to hydric resources”. In this purpose, the references of environmental crimes throughout the word were discussed in wide variety, and also the rhetoric function of the expression “sustainable development” was analyzed, as well, starting from the fact of recognition that susceptibility is the natural principal and it cannot be substituted by developer, hurrying on to rapidly avoid its destruction. Through bibliographic and field research, some doctrinaire commentaries were emphasized about the understanding of the true environmental problematic, insinuating vulnerable points referring to the self object of word, such as the neglect of the public government according to environmental protection, who are the responsible for the contamination of the potable water and some other questions related to the topic in discussion. Furthermore, the chapter “from the waters” relates about the volume of the ocean water throughout the globe, showing its resources, its provenance with the contaminated sources, highlighting the industry as the biggest water contamination of all. Some quotations entitled as “juridical tutelage” commented about the legal guardianship of the water in the federal constitution of Brazil as relevant and some other legal definitions as well. Institute treated in the comparison of law, analyzing the institutional laws that distinguished themselves by establishing laws that will preserve the hydric resources on the planet. The environmental politic in Brazil had importance in many blanches of law study, the tutelage of the environment. Although all of the evolution of the civil responsibility theory, reaching up to the objective responsibility, by applying different sanctions, going from giving away fines to the obligations of recovering the environment, even though it shows not being so efficient to solve the problem, as little as it seems, produces side effects in many other biomes. The main aspect of the research was to show the penal responsibility of the legal entity due to the contamination states that the legal entity is also responsible for the environmental crimes, such as the law of “environmental crimes” as seen in article 225, third paragraph, first cut. It also shows that the juridical corporation in the entity responsible for such crimes in the civil and penal range, and also administrable responsible for the environmental crimes, establishing sanctions to be comminated in many areas of law study. / Os crimes ambientais que tem sido motivo de alarde em todo o universo. O judiciário tem encontrado dificuldades em individuar os responsáveis por tais condutas criminosas ao meio ambiente. A pesquisa ora em questão tem como tema: “A responsabilidade da pessoa jurídica no âmbito penal nos crimes de contaminação de água potável em relação à poluição dos recursos hídricos”. Nesse propósito inicialmente foram abordados de forma ampla, referências sobre os crimes ambientais no mundo, momento em que foi também analisada a função retórica da expressão “desenvolvimento sustentável”, partindo-se do reconhecimento de que a sustentabilidade é o capital natural e este não é substituível pelo fabricado, urgindo evitar urgentemente sua destruição. Através da pesquisa bibliográfica e pesquisa de campo, foram destacados comentários doutrinários e legais sobre a compreensão da verdadeira problemática ambiental, pontos vulneráveis referentes ao próprio objeto de trabalho, tais como a omissão do poder público quanto a preservação ambiental, quem são os responsáveis pela contaminação da água potável e outras questões referentes ao tema. Em passo seguinte - no capítulo “Das águas”, tratou-se do volume das águas no planeta, a forma de sua apresentação, a procedência dos elementos contaminantes, ressaltando a indústria como a maior contaminadora das águas entre tantas. Foi relevante num terceiro momento, algumas citações intituladas como “Da tutela Jurídica”, onde comentou-se sobre a disposição legal das águas nas Constituições do Brasil e outras definições legais no mesmo sentido. Instituto tratado no direito comparado, analisando as legislações que mais se destacaram ao instituir leis com objetivo de preservar os recursos hídricos no planeta. A política ambiental no Brasil teve importância nos vários ramos do direito, a tutela do meio ambiente. Apesar de toda evolução da teoria da responsabilidade civil, chegando até mesmo à responsabilidade objetiva, com aplicação de sanções diferenciadas, indo da aplicação de multa à obrigatoriedade de se recuperar o ambiente danificado, embora demonstrando não ser suficiente para solucionar o problema, que por menor que seja, produz reflexos em vários outros biomas. O cerne da pesquisa foi apontar a responsabilidade penal da pessoa jurídica em razão da contaminação da água potável em razão de se constatar que a Constituição Federal ao dispor no artigo 225 § 3º, inciso I, que a pessoa jurídica também é responsável pelos crimes ambientais, bem como a lei “dos crimes ambientais” também preveja a corporação jurídica responsável no âmbito civil, penal e administrativamente pelos crimes ecológicos, estatuindo sanções a serem cominadas nas diversas áreas do direito.

The demands of software engineering increases with everyday passed and every organization shows interest to work on daily routine work in the computerized system to improve efficiency and accuracy of data. Most of organization demands different kinds of computerized software solutions that developed in modern technologies. There are different software development technologies that is getting popular with the passage of time and provide high quality product to their user. It is not an easy to decide which technology choose to develop computerized system where most software falls. The primary purpose of thesis is to compare two different modern software development technologies by develop an application with same functional requirements. This thesis report will help to user for selection of software development technology. Cash and bank financial application is choose to develop using .NET and Java Enterprise Edition. Microsoft Visual Studio development environment is used for .NET development and NetBeans IDE is used for Java Enterprise Edition application. .NET framework contains many language that are interrelated with each other like C#, VB, J#, C++ and F#. Cash and bank application is develop in C# and Java programming languages and persistence storage of data is design in Microsoft SQL Server. Cash and bank application is develop with three tier architecture and layer approach. The syntax of .NET and Java Enterprise Edition is quite similar but procedure to establish connection, data retrieval and handling the data in different way. NET platform provide built in libraries, components and efficient user controls that helps for fast development in short period of time.

The data of different information systems is heterogeneous. As systems are being integrated, it’s necessary to bridge inconsistencies to reduce heterogenous data. To integrate heterogenous systems a mediator can be used. The mediator acts as a middle-layer for integrating systems, it handles transfers and translating of data between systems. A case study was conducted, developing a prototype of an integration mechanism for exchanging genealogical data, that used the mediator concept. Further, a genealogical system was developed to take use of the integration mechanism, integrating with a genealogy service. To test the reusability of the integration mechanism, a file import/export system and a system for exporting data from the genealogy service to a file was developed. The mechanism was based on the usage of a neutral entity model, that integrating systems could translate to. A neutralizing/de-neutralizing mechanism was used for the translating of the data between the neutral entity model, and a system specific entity model. The integration mechanism was added to the genealogy system as an addon. The integration mechanism was successful at integrating genealogy data. The outcomes included: The integration mechanism can be added as an addon to one or more systems being integrated. It was good to have a neutral entity model, together with a neutralizing/de-neutralizing mechanism.

‘Holistic Order’ is a new term used in this study. In literature, its synonyms such as beauty, order, visual order, and aesthetic order have been in usage for a long time. Historical studies on arts & crafts from philosophical and aesthetic perspectives reveal that the term ‘beauty’ no longer holds the same meaning as it used to for centuries. ‘Holistic Order’ is the new term being proposed in place of ‘beauty’ in product design. It is argued that this term is more appropriate in present day context. Beauty has been a study of interest to philosophers, aestheticians, poets, artists, scientists, and the common man alike for time immemorial. Though the field of industrial design has been in existence since the industrial revolution in the early 20th century, the roots of this field originates from the time of Plato and Aristotle, more than 2400 years ago. In spite of this long history, there has not been a reliable tool / framework available to product designers, which they can rely on in their pursuit to designing products that are holistic i.e. able to please not only to the physical senses but also to the emotional and mental faculties. Studies in the history of arts & crafts and fundamentals of aesthetics from a new perspective have revealed a perceptible gap in the most widely used design approach. This research work is an attempt to fulfil that gap. Using semiotic and communication theory, existence of dichotomy in product design has been established. Based on this and the widely used elements and principles approach in product design, a new integrated conceptual framework for holistic order in product design has been proposed. It is argued that this framework is more suited to designing holistically than any of the available ones. The objective of this framework is to enable better understanding of the different aspects involved in the aesthetics of product design, their relationships, and the resulting attainments. Knowledge of this framework is useful to designers for designing products in a holistic manner. In the process, more attractive, appealing, and meaningful designs are enabled. Also, it is useful to design critics for identifying factors that are responsible for aesthetic qualities and values in product design. All the interdependent nature of relationships among various parts of the framework of holistic order have been explained. ‘Holistic Order Index’ is proposed as a new measure of design qualities in product design. The Framework of Holistic Order and Holistic Order Index have been validated through qualitative and quantitative methods in two studies, one involving 30 designers and another involving 108 subjects representing the society at large. In another study involving 32 subjects, reliability of the methodology has been established. Results of these studies have been discussed in the thesis and the contributions summarized.

Le registre du commerce présente le double aspect d'institution civile et d'institution de police. L'intérêt privé des tiers et l'intérêt public de l’État sont simultanément présents et protégés. Mais, on peut se demander si les rédacteurs de la loi relative au registre du commerce n'ont pas créé une situation délicate en ne tenant pas en compte suffisamment le souci de la sécurité juridique. La réponse à cette question est tributaire de l’étude des effets juridiques attachés à l'immatriculation. On envisage une étude comparative du droit tunisien et du droit français à travers laquelle on a pu constater qu'une définition de l'immatriculation par l'effet constitutif n'est pas apte à appréhender cette institution dans son ensemble. Il s’agit d’une notion ambivalente. Elle est ambivalente quant à son rôle à cause de l'hétérogénéité de son effet constitutif et de la diversité de ses effets. Elle est aussi ambivalente quant à sa finalité puisque le souci de la protection individuelle des tiers ne constitue pas son objectif prioritaire. D'abord, une certaine existence juridique est reconnue à la société avant son immatriculation. Il existe même une notion particulière de personnalité morale, dite à la fois judiciaire et processuelle, forgée par le juge civil pour les besoins du procès et en dehors de toute formalité d'immatriculation. Ensuite, le contrôle auquel est soumise l'immatriculation demeure un contrôle formel ; il n'empêche pas l'annulation de la société immatriculée. Enfin, l'immatriculation ne purge pas les irrégularités de la situation extériorisée aux tiers, elle crée désormais, une situation appareille. A travers la technique de la présomption et celle de l'opposabilité mises en œuvre par l'immatriculation, le législateur prend la défense de l'apparence sur la réalité. Il admet aussi la qualification de fait d'une situation non immatriculée. Cependant, les règles régissant l'immatriculation et le défaut d'immatriculation paraissent être insuffisantes. D'une part, elles ne peuvent régler tous les litiges, d'où l'intérêt du recours à la théorie d'apparence afin d'assurer aux tiers de bonne foi une sécurité absolue, D'autre part, la prise en considération de la situation de fait s'avère inutile puisqu'on a noté une assimilation quasi-complète entre le commerçant non immatriculé et celui immatriculé. Le contraste est saisissant avec la notion de société de fait puisque c'est le législateur qui accepte de l'assimiler à la société de droit. Pour faire face au risque de perturber l'ordre juridique engendré par cette assimilation, le législateur a favorisé la régularisation de la situation à travers l'injonction d'immatriculation et l'immatriculation d'office. Puisque ces mesures sont réservées aux seules personnes physiques, se pose alors avec acquitté la question de les généraliser pour intéresser même les sociétés non immatriculées. / The register of commerce entails a dual aspect of both a civil institution and of an administrative police. The private interest of the third party as well as the public interest of the State are simultaneously present and safeguarded. Nevertheless, one might ask if the drafters of the law pertaining to the register of commerce have set up a critical situation by not taking into account sufficient concern for the legal security. The answer to this question depends on the study of the legal effects linked to registration. The target of this paper is to provide a comparative study of the Tunisian law and French law whereby it has been found that a definition of the registration by its constituent effect is not able to tackle this institution as a whole. It is about an ambivalent registration concept. It is ambivalent as to its role because of the heterogeneity of its constituent effects and the diversity of these effects. It is also ambivalent as to its purpose, since protecting the third party is not its priority. First, a certain legal existence is admitted to the company before its registration. There exists even a particular notion of the artificial entity of the company which is considered both procedural and legal, advocated by the judge in order to satisfy the needs of the case far away from the registration formalities. Moreover, the control that registration is subject to prove to be a very formal one i.e. it does not prevent the dissolution of the registered company. Finally, registration does not purify the anomalies of the situation that a third party may face as it creates as such an apparent situation. Through the presumption technique as well as the opposability implemented by registration, the legislator is much more defending the appearance than the reality. The legislator also acknowledges a qualification of a non­registered situation. However, registration rules as well as its defects turn to be insufficient. On the one hand, it does not solve all lawsuits, which makes the theory of appearance the best guarantee of an absolute security for third parties. On the other hand, taking into account a de facto situation turns to be useless as we have noticed a quasi-complete assimilation between a registered trader and a non-registered one. The contrast is striking with the notion of the de facto situation since the legislator has accepted to treat it in the same way as a registered company. In order to avoid the disturbance of legal order caused by this simulation, the legislator opted for a peaceful settlement of the conflicting situation through either a judge or a court order for registration. Since these measures are the prerogatives of a physical person, the question to tackle is to what extent these measures can be extended to suit the interests of the non-registered companies.