This thesis deals with talent management with the topic of education of sport talented students. The introductory part defines basic terms, such as talent, natural ability, talent management and education of talented students subjected to regulation No.27/2016 (legal code) about education of students with special educational requirements and talented students. Subchapters of the theoretical part deal with specification and conditions of sport talented students' education, their support and search for. An integral part is also a subchapter defining sport psychology and its application when eliminating the dilemma of a double career. The introductory part is an initial part for the practical part, which based on the quantitate survey, describes the support and compares the possibilities of education of sport talented pupils and students at primary as well as secondary schools in the Czech Republic.

No description available.

El presente plan de negocio ha sido elaborado para ofrecer un servicio integral de un día lleno de detalles para sorprender a la persona que amas, el cual está dirigido a un público objetivo que no cuente con tiempo suficiente para organizar un día especial. Por ello, nace Happy Ending con la finalidad de ofrecer al consumidor diferentes paquetes innovadores. Este proyecto ha sido desarrollado para atender a un segmento de clientes con un estilo de vida Progresista, ya que son extremadamente prácticos y modernos. Nuestra estrategia de ingreso al mercado será a través de las redes sociales, lo cual nos permitirá dar a conocer nuestro servicio y la compra de los paquetes que ofreceremos será mediante la página web. Por ello, asumimos el compromiso de ofrecer un buen servicio con atención personalizada y de calidad. Finalmente, con los datos obtenidos y la información analizada se decide que el mercado es financieramente viable, ya que tenemos una TIR de 86.52% y un VAN s/ 181,042.00 correspondiente a nuestros indicadores económicos. / This business plan has been developed to offer a full day service full of details to surprise the person you love, which is aimed at a target audience that does not have enough time to organize a special day. Therefore, Happy Ending was born with the aim of offering the consumer different innovative packages. This project has been developed to serve a segment of clients with a Progressive lifestyle, as they are extremely practical and modern. Our strategy of entering the market will be through social networks, which will allow us to make our service known and the purchase of the packages we offer will be through the website. Therefore, we assume the commitment to offer a good service with personalized attention and quality. Finally, with the data obtained and the information analyzed it is decided that the market is financially viable, since we have an IRR of 86.52% and a NPV of 181,042.00 corresponding to our economic indicators. / Trabajo de investigación

No description available.

The families of forest owners face potentially serious death tax problems. Increasing timberland values and demand for alternative land uses creates higher forest land and timber valuations. When coupled with federal and state death taxes, the estates of timber owners may experience a heavy financial burden. Many states have recently changed or updated their death tax structures following the federal tax reforms. This study re-examines and details the death tax provisions in each of the 50 states. Forest management plans are integrated into the estate planning process to measure the combined federal and state death tax burden’s impact on forest continuity and sustainability. Emphasis was placed on the interaction of the federal estate and gift tax provisions with state death taxes. Different planning techniques are illustrated with hypothetical examples in which the death tax burden in selected states is calculated. Limited and basic planning provisions, which include intestate succession, all to my spouse wills, and full use of the unified transfer credit and marital deduction, are compared and contrasted against more sophisticated planning techniques. These advanced techniques include gifting programs, special use valuation, installment payments, minority discounts, conservation easement donations and charitable remainder trusts. / Master of Science

Trente cinq ans ont passé depuis la fin de la Guerre du Viêt Nam, mais pour les femmes ex-volontaires le combat continue. Combat pour une vie décente. À leur retour, pour s’intégrer à une vie normale, il leur a fallu dépasser toutes sortes de difficultés: d’abord celles liées à leur état de santé, puis les difficultés économiques, sociales et familiales. Bien que l’État vietnamien ait enfin adopté des mesures en leur faveur, celles-ci se sont révélées impuissantes à améliorer leur niveau de vie et à compenser leurs souffrances. Elles ont donc le sentiment de ne pas avoir été reconnues. Les résultats scientifiques de cette thèse ont montré que le choix altruiste de leur engagement pendant la guerre s’était fait sur une base « rationnelle ». Malgré certains cas d’engagements « forcés », la majorité d’entre elles se sont déterminées à partir d’un intérêt privé: venger la mort d’un proche, obéir à l’esprit révolutionnaire familial, ou goût de l’uniforme, peur du « qu’en-dira-t-on », désir d’indépendance, fuir la pauvreté familiale, laisser un garçon à la maison pour s’occuper des ancêtres et s’engager à sa place. Intérêt d’ordre personnel, familial, économique ou révolutionnaire. Rarement purement patriotique. Sur les champs de bataille, elles ont non seulement aidé les combattants en assumant les transports de munitions, de vivres, de blessés ou les travaux reconstruction des routes, mais elles ont aussi combattu aux côtés des hommes, armes à la main. Nous avons vu l’importance des éléments extérieurs, « exogènes », ayant contribué à leur souffrance, comme l’environnement géographique (montagnes, jungle et présence d’animaux dangereux ou porteurs de maladies); le climat (alternance de pluies ou de sécheresses intenses); les circonstances de guerre (bombardements, produits chimiques, blessures, exposition à la mort) et les circonstances dues aux déplacements (faim, soif, fatigue, épuisement du corps). À leur retour, ces femmes n’ont pas été reconnues. Les traces laissées sur leur corps par la guerre ont gravement perturbé leur intégration: solitude, mariage difficile, santé maladive. Leur faible niveau d’éducation ne leur permettant pas de trouver un emploi correct, c’est donc sur tous les fronts qu’elles ont dû se battre: personnel, familial et professionnel. La société, à ce jour, les distingue en six catégories: mariées, divorcées, séparées, célibataires, sans enfant et sans-abri. C’est ainsi, avec l’ensemble des ex-jeunes volontaires qui réclamaient une identité et des droits particuliers, qu’ils ont d’abord « lutté pour la reconnaissance ». Puis ont participé à la création du Comité de liaison des ex-jeunes volontaires, auquel a succédé l’Association des ex-jeunes volontaires. Cette association a constitué LA nouvelle force motrice. Elle a joué pleinement son rôle d'un témoignage historique, exigeant du Parti et des autorités locales la mise en œuvre de politiques sociales appropriées. Mais ces politiques n’ont répondu que partiellement aux attentes. « Le don et le contre-don » ne sont donc pas équitables, car cette aide demeure très insuffisante et ne touche qu’un nombre restreint de femmes, celles ayant pu conserver durant toutes ces années les fameux papiers justifiant leur engagement, et justifiant leurs blessures. / Thirty five years have passed since the end of the Vietnam War, however, for the women who volunteered, the combat continues. A combat for a decent life. Upon their return, in order to integrate into a normal life, they had to go through many trials: firstly those related to their health conditions, then financial, social and family difficulties. Even though the Vietnamese State adopted measures in their favour, they turned out to be insufficient in improving their lives and compensating their suffering. They thus feel as though they have gone unrecognized. Scientific results of this Thesis have shown their altruist choice of committal to the war was made upon a "rational" basis. Despite certain cases of "forced" involvement, the majority of them were determined to leave out of personal interest: such as the vengeance of loved ones, to obey to the revolutionary family, the taste for a uniform role, fear of being outcast for not participating, a desire for independence, an escape from poverty, wanting to leave one man at home to take care of the ancestors and enrolling in his place, an interest for personnel, family, economic or revolutionary order. Rarely was their enrollment in the army pure patriotism. On the battle field, they not only helped the troops by transporting ammunition, people both well and wounded, they reconstructed the roads and fought beside the men weapons in hand. We have seen the importance of outside elements "exogenous", having contributed to their suffering, such as geographical placement, (mountainous and jungle regions and their contact with animals carrying decease; the climate change and intensified rain and dry seasons; the circumstances of war (chilling, chemical sprays, wounds, regular exposure to death) and the circumstances due to unstable living conditions such as constant movement (hunger, thirst, fatigue, physical exhaustion). Upon their return, these women went unrecognized. The traces left on their bodies by the war had seriously interfered with their reintegration into the society that they left. They returned disease-ridden to solitude, marriage problems and poor health. Their low level of education held them back from employment opportunities, leaving them to continue a new fight, one of a more personal level. The society, to this day, distinguishes them by six categories: those married, divorced, separated, and single, without children and those that are homeless. Thus it is the entire group of ex-volunteers that are seeking an identity along with certain rights as they have justly "fought for recognition" then participated in the creation of the Liaison Committee of ex-volunteers, which led to the succession of the Association ex-volunteers. This association constituted THE new motor force. It has played the role of a historic witness, forcing the Party and local authority's to value more appropriate social politics. However these politics haven't responded to any particular expectations. « The gift and return gift” are not equal, because this help has been largely insufficient and only reaches out to a restricted number of women, those who had kept their paperwork during the risky years of their engagement and those able to justify their wounds.

在亨利‧詹姆士（Henry James）的小說《鴿之翼》（The Wings of the Dove, 1902）中，金錢在人際關係中的流動以及其所產生的交換方式往往為批評家們所忽略。許多批評家將小說中的角色視為兩種極端：以凱特為代表的倫敦人是剝削者；美國女孩米莉則是天真無邪的犧牲者。而注意到小說中交換議題的批評家，也多半以市場交易的模式來看待小說中的交換行為。有別於以往的研究，本論文嘗試以「禮物」的理論，為小說中的交換提供一種新的觀點。 / 法國人類學家牟斯（Marcel Mauss）的理論顯示，禮物贈與牽涉到社會關係的建立與經濟層面的交流。然而牟斯的理論亦顯示出禮物的矛盾：禮物並非單向的贈與，而是送／收禮物的主體之間的互惠交換行為。同樣的，《鴿之翼》中的金錢交換也是以此種送／收禮物的方式來達成。小說中的禮物交換與角色對金錢的追求呼應，形成一個禮物交換的體系。本論文首先討論小說中的交換者進行交換的方式，突顯其用以掩飾禮物矛盾的包裝策略。其次，本論文討論禮物交換的時間結構如何對送禮者與收禮者產生不同的影響，使米莉的回禮得以藉由時間的運用，產生諧擬（parody）的效果，進而展示了凱特所代表的倫敦人所遵從的交換原則有何限制。 / 在《鴿之翼》中，禮物不斷游移於慷慨與私利的兩端，而此種介於經濟與非經濟之間的交換方式，正是禮物有別於商品，並能夠暗渡實質利益的原因。 / In The Wings of the Dove (1902), Henry James presents a flow of money in interpersonal relations from which a distinctive mode of exchange is derived. However, the issue of exchange does not arouse much discussion among the critics on James. Some critics tend to read the two heroines as representatives of moral oppositions—Kate and other Londoners as exploiters, the young American Milly as a victim. Although there are other critics who notice the exchanges in this novel, most of them choose to approach the issue with the mode of exchange in the market. Differing from these critical perspectives, in which the characters’ exchanges are taken as transforming or reflecting transactions of commodities, this thesis analyzes The Wings of the Dove in terms of gift giving and gift returning. / As the work of the French anthropologist Marcel Mauss shows, gift giving is not only a way to construct social relations but also a part of an economic circulation. But a paradox of the gift can also be observed from Mauss’s theory of the gift—the paradox that gift giving appears as a liberal offer but initiates an exchange of gifts by obligating the gift receiver to return. / What this thesis aims to explore with the theories of the gift is whether it is effective for the characters in The Wings of the Dove to exchange money for social resources, and vice versa. The exchanges in this novel, working alongside the Londoners’ quest for money, constitute a system of gift exchange that brings about Kate’s scheme to reap money from Milly. To look into the problems created from this mode of exchange, the thesis will further be committed to the discussions on the characters’ strategies which help them conceal the paradox of the gift, as well as their actions and limitations in the temporal structure of the gift exchange. Ultimately, this thesis attempts to show the capriciousness of the gift revealed in the exchanges in The Wings of the Dove. In constant fluctuations, the gift never ceases to oscillate between the dichotomies of the economic and the noneconomic, which not only shows its elasticity but also offers a space for discussions of its logic from various critical angles.

The concepts of self-gifting and goal setting are combined in the context of physical activity, in order to investigate their impact on the likelihood to self-gift when setting physical goals. Mick and DeMoss’ original work on self-gifting is explored further in this investigation, with the utilisation of an exploratory, qualitative approach. Semi-structured interviews were conducted with women setting physical goals related to running, with findings from thematic analysis showing support for new concepts in this area. This includes the provision of new themes, namely ‘Pre-gifting’ (gifts purchased before goal outcome) and ‘Tools of the Trade’ (related to how items differ in significance between individuals). Seemingly, physical activities relate strongly to reward orientation in self-gifting behaviour, thus a conceptual model of self-gifting likelihood in a reward context in relation to the goal setting process is contributed. This is inclusive of the themes that emerge as influential on this process, showing the times at which self-gifting opportunities arise as individuals move through the goal setting process to eventual goal success, and the factors that influence this outcome. Consequently, areas are outlined that require further investigation, and a discussion of this concludes the chapters.

The theme of gift has in recent years been subject to considerable commentary in diverse disciplines including philosophy, anthropology, sociology, religious studies and literary criticism. The vast majority of these studies focus on how or whether gift can be differentiated from exchange. In this dissertation I maintain that gift is a form of giving and receiving that is distinct from exchange or commerce, and that it need not create an obligation to return or reciprocate. This gift is given unilaterally to the need of the other and results in relatedness rather than indebtedness. This essay considers the characteristics of exchange and of gift, then reviews the thought of five writers on giving/receiving and reciprocation. This is followed by an overview of the gift theme in African Traditional Religion and the Judaic and Christian traditions, and a concluding chapter summarising thoughts on gift and self-interest, sharing, need, and gratitude. / Religious Studies & Arabic / M.A.(Religious Studies)

For more than a decade tourists originating in developed nations have been giving various gifts to locals of tourism communities in developing nations. This occurrence is commonly associated with the Caribbean, and is particularly well known to occur in Cuba. Tourism has often been adopted as a part of economic development strategies of developing nations, however due to a lack of studies on tourists’ philanthropic gift-giving it is unclear how the occurrence affects both human and economic development, and likewise its impacts such as possibilities of population disparity. There are current restrictions in Cuba which forbid locals from accepting the gifts of international tourists (Taylor & McGlynn 2009; Mesa-Lago 2005), however the island’s unique need for material goods seems to over-rule this policy. The implication herein indicates benefits to accepting gifts from tourists. Tourism employees most frequently come in contact with tourists and the potential of gift receipts by tourism employees is heightened. This in turn carries implications of social disparities amongst the population resulting from unequal gift receipts by tourism employees. Furthermore, current research suggests that complex social relationships are created through gift-giving yet little is understood within the context of tourist-to-local community member. The goal of this thesis is to determine whether international tourist philanthropic gift-giving contributes to social disparity within a local community as well as its affects on human and economic development. This has been achieved through case study research from a mixed-methods approach in Trinidad, Sancti Spirtus, Cuba. The results of this research point to significant economic gains and improvement in access-to-material-goods through tourists’ gift-giving, which in turn have been found to contribute to economic development. However, the external nature of tourists’ gift-giving limits using the phenomenon as a reliable tool for economic development. Impacts on human development are not as clearly defined. Although tourists’ gift-giving contributes to some aspects of human development, the phenomenon cannot be considered to contribute to overall human development. Although population disparity was found to be an impact of tourists’ philanthropic gift-giving, community members viewed the occurrence as a positive benefit of tourism. The policy in Cuba restricting locals from accepting tourists’ gifts has been largely ineffective as this type of economic gain was found to be well integrated in the informal economy. The general public is largely unaware of the policy and it is likely Cubans will continue to accept tourists’ gifts. Although this research has revealed interesting insight regarding tourists’ philanthropic gift-giving much remains to be known of its impacts and several recommendations for future studies are suggested.