The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.

European Patents are granted through the European Patent Office. Although such right is unitary, the European patents will break down into a bundle of national patents; each governed by the domestic law of the States which the holder of the right has designated. Since infringement stands in the crossroads between patent enforcement and patent validity, infringement litigation generally touches on the issue of validity as it is impossible to infringe a right that does not exist or no longer exists. The nullity component in infringement litigation gives rise to additional difficulties with respect to the selection of the forum and the applicable law. As a result, the validity challenge is discussed in detail with respect to the application of the relevant rules on international jurisdiction and with respect to the identification of the relevant applicable laws. Cross border litigation in relation to registered intellectual property rights in Europe has been extremely controversial over the years. The jurisdiction of the courts to deal with foreign intellectual property rights is after all not entirely obvious or straightforward in the light of the exclusive jurisdiction provision in the Brussels system. The judgment which the Court of Justice delivered on 13th July 2006 in case Roche and GAT result substantial conflicts. Divergent views had been expressed concerning cross border jurisdiction over intellectual property cases on Article 6(1) of the Brussels I Regulation; and Article 16(4) of the Brussels Convention 1968, what is now Article 22(4) of the Brussels I Regulation. This thesis focuses on the jurisdiction and applicable law on European patent disputes.

Made available in DSpace on 2014-12-17T15:46:27Z (GMT). No. of bitstreams: 1 RoseMAB_DISSERT.pdf: 1860797 bytes, checksum: 81f49f357848d2cb332ee6c265572699 (MD5) Previous issue date: 2012-11-13 / This paper discusses the process of training social workers in the environment of University Hospitals- UH s. These hospitals provide space for professional education aiming to achieve a critical and purposeful professional performance. As environments for training, producing knowledge and providing essential services to the public, these hospitals require all members of the healthcare team to have a continued education. Understanding that training has to be a priority and conceived as constant pursuit for update through the interaction of Teaching, Researching and EPO ( Education and Public Outreach). These dimensions provide approximations and domain of theoretical and methodological, giving special importance to understanding the social reality, a sine qua non condition to the work of the Social Service professional. The main goal of the research was to comprehend how the continuous professional education of the social worker occurs and it s relation with the articulations involving Teaching, Researching and EPO, as significant elements for the job of the social workers in the Hospital Universit?rio Ana Bezerra and Hospital Universit?rio Onofre Lopes/UFRN. The research was conducted through a literature review, documentary and field inquiries with semistructured interviews including the group of 09 (nine) social workers from the aforementioned hospitals, taking as a reference the quantitative and qualitative approach to analyze mediations that stand between the subject and the social context. The results indicate that social workers in these university hospitals have their insertion beyond the care provided to patients in performance in the areas of education through preceptorship to undergraduate students and social work residents in and extension projects with low insertion in area of research. We note that there is a recognition of the importance of a continuous education, indicating that the qualification of social worker is essential in transforming their daily professional practice to better monitor, critically explain the peculiarities of public health in its everyday showing of how unequally access is provided to the users of the public health system / Este trabalho discute o processo de forma??o permanente dos assistentes sociais no ambiente dos Hospitais Universit?rios (HU s). Estes hospitais constituem espa?o de forma??o tendo em vista uma atua??o profissional cr?tica e propositiva. Enquanto espa?os de forma??o e produ??o de conhecimentos e de presta??o de servi?os essenciais ? popula??o, estas unidades hospitalares exigem de todos os profissionais integrantes da equipe de sa?de uma forma??o permanente. Compreendendo que a forma??o cont?nua deve ser prioridade e concebida como a busca constante de atualiza??o a partir da intera??o das ?reas de ensino, pesquisa e extens?o. Estas dimens?es s?o propiciadoras de aproxima??es e dom?nio de conhecimentos te?rico-metodol?gico, conferindo especial import?ncia ao conhecimento sobre a realidade social, condi??o sine qua non ao trabalho do profissional de Servi?o Social. A pesquisa teve como objetivo central apreender como se d? a forma??o permanente do assistente social e a sua rela??o com iniciativas de articula??o entre o ensino, pesquisa e extens?o, como elementos significativos ao exerc?cio profissional dos assistentes sociais no Hospital Universit?rio Ana Bezerra e do Hospital Universit?rio Onofre Lopes/UFRN. A investiga??o foi realizada atrav?s de pesquisa bibliogr?fica, documental e de campo com entrevista semi estruturada incluindo o grupo de 09 (nove) assistentes sociais dos hospitais universit?rios Ana Bezerra e Onofre Lopes da UFRN, tomando como refer?ncia a abordagem quanti-qualitativa, buscando analisar as media??es que se interp?em entre os sujeitos e o contexto social. Os resultados indicam que os assistentes sociais nesses hospitais universit?rios t?m a sua inser??o al?m da assist?ncia prestada ao paciente, em atua??o nas ?reas de ensino atrav?s de preceptoria ao discente de gradua??o e aos residentes de servi?o social, em projetos de extens?o e com reduzida inser??o na ?rea de pesquisa. Observamos que h? um reconhecimento da import?ncia de uma forma??o permanente, indicando que a qualifica??o do assistente social ? imprescind?vel na transforma??o da sua pratica para acompanhar, explicar criticamente as particularidades da sa?de p?blica, em suas express?es cotidianas de desigualdades de acessos que enfrentam e resistem os seus usu?rios

(ENGLISH) Hematopoiesis is dependent on the actions of hematopoietic stem cells (HSCs). This process is tightly controlled through a complex array of extrinsic and intrinsic factors. Even though the hematopoiesis seems to be well conserved across the disparate vertebrate animals, erythroid and thrombocytic differentiation have changed during the evolution of mammals. Specifically, adult mammalian red blood cells have the unique feature of being enucleated, and mammalian thrombocytes are not individual cells, but fragments of megakaryocytes, instead. It is likely that these enhancements provided a survival advantage to early mammalian species; however, they also bring up the question of evolutionary origin of these cells that studied using zebrafish (Danio rerio) model. First, it was necessary to generate a toolbox of a recombinant cytokines and optimized culture media that allowed us to manipulate zebrafish hematopoietic cells ex vivo in liquid and clonal cultures. Interestingly, teleost species underwent an extra duplication event during their evolution and as a result, two copies (paralogs) of some of the genes are present in zebrafish. This was also the case for majority of the cytokines from our toolbox and here, we provide functional characterization of these paralogs. Strikingly, our results...

This diploma thesis is dedicated to the European patent with unitary effect and reviews effects of the approval of the unitary patent package for clarity, time demands and financial aspects of patent protection. The thesis also deals in detail with assessment of changes in the language question in connection with the regulation of translation or in the event of a dispute concerning a European patent with unitary effect. It further assess changes resulting from the ratification of the Agreement on a Unified Patent Court and its impact on financial costs and time demands of patent litigation for the patent applicant. In the practical part the author conducts a party interested in unitary patent protection through the process, procedure for filing and communication with Industrial Property Office and the European Patent Office, from the filing of a application for a Unitary patent until the grant of a Unitary patent.

Die Studie wird in fünf Teile unterteilt: Das erste Kapitel beschäftigt sich mit Patentanmeldungen und geförderten Patenten im USPTO, WIPO, und EPO. In diesem Kapitel wird die Korrelation zwischen dem BIP und der länderspezifischen Patentanzahl analysiert. Das zweite Kapitel gibt einen Überblick über die Literatur über Patente in MEDLINE. In diesem Kapitel wird eine szientometrische Analyse durchgeführt, damit die Entwicklung der Patentliteratur in MEDLINE über den Zeitraum von 1965 bis 2005 quantitativ gemessen werden kann. Das dritte Kapitel befasst sich mit der Literatur über Patente im SCI. In diesem Kapitel werden alle Dokumente, die vom SCI über den Zeitraum 1965 bis 2005 als “Patents“ indexiert wurden, unter die Lupe genommen. Das vierte Kapitel analysiert die Patenten, die im SCI zitiert werden. Das fünfte Kapitel analysiert die Anzahl der Literaturhinweise (Referenzen) pro Veröffentlichung im SCI über den Zeitraum 1970-2005. In diesem Hinblick wurde eine Gesamtzahl von 10,000 Dokumenten pro Jahr ausgesucht sowie der Bedeutungswert von Nennungen pro Zeitschrift berechnet. Die Analyse der Daten ergab: Die USA sind das führende Land bezüglich der Erstellung und der Zulassung von Patenten, gleichermaßen gefolgt von Japan und Deutschland. Die Halbwertszeit der Zitierung von Patenten beträgt seit 1994 konstant 8,1 Jahre. Das ist eine 41% längere Zitierungsrate gegenüber den allgemeinen wissenschaftlichen Dokumenten im SCI. Es gibt eine lineare Korrelation zwischen der Zahl von Literaturhinweisen (Referenzen) in einem Journal, wie sie im SCI erfasst sind, und der Wahrscheinlichkeit zitiert zu werden. Die Anzahl der Literaturhinweise (Referenzen) pro Veröffentlichung zwischen 1970 und 2005 im SCI ist ständig angestiegen. Die Selbstzitation von Zeitschriften bei einer steigenden Zahl von Verweisen beeinflusst die Steigerung des Impact Factor im SCI. Die Leitartikelpolitik der Sprachen wurde in der MEDLINE und im SCI geändert. / This study is divided into five sections. The first section consists of patent applications and granted patents issued by USPTO, WIPO), and EPO. In this section the relationship between the GDP and country’s patent quantity is analysed. The second section analysis the patent literature in MEDLINE. In this section a scientometric analysis is performed to assess the quantitative trend of patent literature in MEDLINE throughout 1965-2005. The third section analysis the patent literature in the SCI. In this section all documents indexed as a topic of “patents” in the SCI throughout 1965-2005 are analysed. The fourth section analysis the citations to the patent documents indexed in the SCI, and illustrate the average number of cited references per paper for patent citing documents. The fifth section analysis the references per paper in the SCI through 1970-2005. The Analyses of data showed: The USA is the leading country filing and granting patents followed by Japan and Germany respectively. The half-life of citations to the patent-documents is 41% higher than the half-life of citations to the general scientific documents in the SCI. The number of references per paper from 1970 to 2005 has steadily increased. The rough constant percentage of self-citation of journals and the growing increase of references per paper led to the absolute growing number of self-citations and to the increase of the Impact Factor of the citing journals in the SCI. The editorial policy of languages is being changed in MEDLINE and in the SCI. The consideration of policy makers in these databases have been focused on the literature of science in English. There was a tendency in the last decades towards collaboration in scientific publishing with American authors that can be observed in the SCI with authors from different countries.

During the last two decades, there have been a number of policy and legislative changes in respect of South Africa’s intellectual property (IP) and the national system of innovation (NSI). In 2012, a Ministerial Review of the Science, Technology and Innovation (STI) landscape in South Africa made recommendations to improve the STI landscape and effectively the national system of innovation. The study provides a critical review of drafts of the national IP policy published in 2013 as well as the IP Framework released in 2016 for public comment. The review of the IP and the NSI are within the context of the National Development Plan (NDP), which outlines South Africa’s desired developmental goals. South Africa is part of the BRICS group of countries (Brazil, Russia, India, China and South Africa). The South African economy is characterised by a desire to move away from being dependent on resources and commodities, to becoming a more knowledge based and innovation driven economy. It is hoped that such a move would assist the country to address some of the social and economic development challenges facing South Africa, as captured in the NDP. South Africa has a functioning IP system, but its relationship with South Africa’s development trajectory is not established. More particularly, the extent to which the IP system relates to the innovation system and how these two systems must be aligned to enable South Africa to transition successfully from a country based on the production of primary resources and associated commodity-based industries to a viable knowledge-based economy is unclear. The Trade-related Aspects of Intellectual Property Rights (TRIPS Agreement) of the World Trade Organisation (WTO) provides that IP must contribute to innovation and to transfer of technology and knowledge in a manner that is conducive to social and economic welfare. Certain provisions set out the foundations of intellectual property systems within the context of each member state. This study has thus explored the complex, complementary and sometimes contested relationships between IP and innovation, with particular emphasis on the potential of an intellectual property system to stimulate innovation and foster social and economic development. The study has also analysed the interconnectivity of IP and innovation with other WTO legal instruments, taking into account South Africa’s positioning within the globalised economy and in particular the BRICS group of countries. The research involved a critical review of South Africa’s IP and innovation policies, as well as relevant legislation, instruments, infrastructure, IP and innovation landscape, and relationship with international WTO legal instruments, in addition to its performance, given the developmental priorities and the globalised economy. The research documents patenting trends by South Africans using European Patent Office (EPO), Patent Cooperation Treaty (PCT), United States Patents and Trademarks Office (USPTO) databases over the period 1996-2015. A comparative analysis of patenting trends amongst BRICS group of countries has also been documented. The study also documents new findings, observations and insights regarding South Africa’s IP and innovation systems. Some of these, particularly in relation to higher education and research institutions, are directly attributable to the Intellectual Property Rights from Publicly Financed Research and Development Act. More particularly, the public institutions are becoming relevant players in the NSI and are responsible for growth of certain technology clusters, in particular, biotechnology. At the same time, the study makes findings of a decline of private sector participation in patenting as well as R&D investment over the 20-year period. Recommendations are included regarding specific interventions to ensure coherence between the IP and innovation systems. Such coherence and alignment should strengthen the systems’ ability to stimulate innovation and foster inclusive development and competitiveness, which are relevant for addressing South Africa’s socio-economic development priorities. / Mercantile Law / LL. D.