Thesis is aimed at describing the concepts and basic principles in the economy in gross domestic product. Furthermore it deals with the description of time series, their types, characteristics and the basic classification. A decomposition of time series into thein components is indicated. Another part is a basic description of the most commonly used economic filters - Hodrick-Prescott and Baxter-King. The Christiano-Fitzgerald and frequency-selective filter for short length time series have been practically implemented in MATLAB. The rest of the thesis deals with the application of above mentioned filters to data of Czech Republic, European Union, USA and selected EU countries. Moreover, the correlation between spectral components of the data for selected countries is investigated. KEYWORDS

This thesis asses the financial health of company WAX, s.r.o., in the years 2004 to 2006 at the basis of selected methods of the financial analysis. It contains proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in future years.

The aim of this thesis is to evaluate management control system in a company and pro-pose measures for better use of management control system as a subsystem of manage-ment of the company supporting the achievement of business objectives of the owners in the changing market environment. Thesis consists three main parts. The first theoretical part contains information about management control system. Analysis of the current state of management control system describes state of the management control system in a company and in the last section are suggestions for possible improvements of man-agement control system.

This master´s thesis deals with the creation of a model that explains the relationship between the amount of gross wages and selected economic factors in different regions of the Czech Republic. First part contains an explanation of terms of economic and statistical area. The second part deals with the creation of data basis and numerical model calculations. In this section the results of the analyzes are presented. The third part is focused on evaluation of the obteined results.

"Whereas victims of ordinary crimes such as theft, robbery, assault or murder find it easier to obtain redress, victims of the most serious violatons such as war crimes, genocide and crimes against humanity receive less attention insofar as their redress is concerned. Apart from some exceptional cases where victims of serious human rights abuses had their right to redress vindicated, there has not been an effective and comprehensive way of redressing victims of gross human rights violations. In Africa for instance, victims' redress in post-Apartheid South Africa and post-genocide Rwanda have been problematic. Thus, it is meaningful investigating how effectively the victims' right to reparation can be implemented in case of gross and systematic human rights violations. Preliminary to the above interrogation are questions such as: what are gross and systematic human rights violations? What are international standards regarding redress for the victims of such abuses? The case studies of Sierra Leone and the DRC will be closely analysed as an empirical foundation for these questions. ... This study consists of five chapters. Chapter one draws the context in which the study emerges. It provides the foundation and the structure of the dissertation. Chapter two outlines the legal framework that is relevant for answering the questions raised by this study. It explores international human rights standards regarding reparation of vicitms of gross and systematic violations. Chapter three analyses the implementation of victims' reparation in the context of Sierra Leone. It confronts Sierra Leonean responses to war victims with international standards on victims' reparation. Chapter four analyses victims' situation in the post-conflict Democratic Republic of Congo and draws lessons from the Sierra Leonean experience. Chapter five sums up findings of the study." -- Introduction. / Prepared under the supervision of Professor Alejandro Lorite Escorihuela at the Department of Law, American University in Cairo, Egypt / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2006. / http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html / Centre for Human Rights / LLM

MSCAGR (Agricultural Economics) / Department of Agricultural Economics / This research aimed to assess the profitability of sweet potato production enterprises. The focus areas were on: determining differences in profitability of different sweet potato enterprises located in different villages; identifying factors that affect the profitability of sweet potato enterprises; determining differences in the sweet potato markets; and identifying marketing channels utilised by sweet potato enterprises. The study was carried out in 8 villages in Makhado and Thulamela local municipalities of the Vhembe district of Limpopo province. There were 78 sweet potato farmers identified and interviewed as respondents in the study. A gross margin analysis model was used to calculate the profitability of sweet potato enterprises, while a multiple regression model was adopted to analyse factors that affect profitability of sweet potato enterprises. The study revealed the domination of females in sweet potato production, wherein 69.2% of the respondents were females. Furthermore, the study revealed that 16.7% of the respondents were illiterate, 24% of the respondents had never received any form of agricultural training. The findings of the study revealed that sweet potato production is a viable and profitable enterprise in the study area. Farmers recorded an average gross margin of R11 329.94 per ha. Furthermore, labour cost and fertilizer cost accounted for the highest costs incurred in production contributing 45% and 32% respectively to total costs. The results of the study further revealed that six variables were statistically significant to profitability. Occupation status, farming experience, unpaid family members, and labour cost were statistically significant to profitability at the 1% level of significance; whereas tractor hire cost and chemical cost were statistically significant to profitability at the 5% level of significance. The study recommends that stakeholders involved in agriculture and community development should attend to issues such agro-processing trainings and extension services offered to the farmers in the Vhembe district.

The aim of this thesis is to determine the premium of motor third party liability insurance. Thesis explores both direct approach to premium cal- culation and calculation using separately calculated claims frequency and claims severity. Emphasis is put on the use of generalized linear models whose theory is also present. Described approaches to calculation are applied on real world data, compared with each other and then final model for premium calculation is selec- ted. Premium is determined with the inclusion of IBNR reserves and expenses. Keywords: generalized linear model, claims frequency, claims severity, net pre- mium, gross premium, motor third party liability insurance, bonus-malus. 1

Title: Occurrence of coordination disorders in children with hearing impairment Objectives: The aim of this master thesis was to verify the hypothesis that children with hearing impairment have higher incidence of sensorimotor issues byassessing their motor skills, physical fitness and somatognostic functions. A partial goal was to assess the correlation between the methods used. Methods: The examination group consisted of 73 children (27 girls and 46 boys) with hearing impairment aged 7 to 16 years (mean age 11.9 ± 2.8 years). The mean weight of the children was 47.7 ± 17.4 kg, the mean height was 153 ± 17.5 cm and the average BMI value was 19.7 ± 4.1. Following methods for testing of children with hearing impairment were utilized: the Movemet Assessment Battery for Children - Second Edition (MABC-2) and Unifittest 6-60. Results were evaluated according to Czech standards. All children were also tested for their somatognostic functions according to Kolář. Furthermore, anamnestic data were obtained from parents of 54 children using a non-standardized questionnaire. In the case of 20 children, the assessment was repeated after 3 years. Statistica and Microsoft Excel 2016 were used for data processing. Results: The hypothesis was confirmed, i.e. children with hearing impairment have higher incidence...

There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult to determine the true worth of the industry. There appears to be no academic research which has examined whether income received from interactive gambling qualifies to be taxed in terms of the Income Tax Act 58 of 1962. This study will contribute to an academic understanding of the interactive gambling industry in South Africa and an understanding of the South African Revenue Service’s (SARS’s) policies and practices relating to the taxation of income earned from interactive gambling by resident South African individuals. The purpose of this study was to critically analyse whether income earned from interactive gambling by resident South African individuals should be taxed by SARS. This study also investigated which laws currently regulate the interactive gambling industry within South Africa and how the regulation and taxation of interactive gambling in South Africa compares to that of other developing and developed countries. This study also investigated the legality and estimated value of interactive gambling income earned in South Africa by resident South African individuals. This study concluded that income earned from interactive gambling should be subject to either normal income tax or to capital gains tax (CGT), depending on the intention of the taxpayer. This study noted that enforcing regular reporting from local licensed interactive gambling service providers would be the best method of effectively collecting tax that is owed by interactive gamblers on income generated from this form of gambling in South Africa. This study further concluded that the most appropriate regulatory model to be applied in South Africa would be a protectionist model. This model protects the residents of a country by having a regulated interactive gambling industry that is protected from outside intruders. A regulated industry will result in economic benefits such as taxation, investment and employment within South Africa. The difficulties associated with electronic-commerce could be overcome through regulation of the industry which would be beneficial to SARS. AFRIKAANS : Inter-aktiewe dobbel onder die Suid-Afrikaanse publiek is baie populêr en het ‘n voortgesette toename vanweë die beskikbaarheid en toeganklikheid wat deur tegnologie daargestel word. Alhoewel daar onsekerheid is aangaande of inter-aktiewe dobbel wettig is al dan nie, word die inkomste wat deur Suid Afrikaanse inwoners verdien word konserwatief geraam en beloop tussen R4 en R10 biljoen per jaar. Aangesien die toeganklikheid wat deur die internet gebied word nie net tot Suid-Afrika beperk is nie, maar wêreldwyd strek, is dit feitlik onmoonlik om die waarde van die industrie te bepaal. Daar is tot op hede geen akademiese navorsing gedoen om te bepaal of inkomste verdien uit inter-aktiewe dobbel belasbaar is ingevolge die Inkomstebelastingwet 58 van 1962. Hierdie studie sal bydra tot ‘n akademiese begrip van SARS se beleid en die toepassing daarvan op inkomste verdien uit inter-aktiewe dobbel deur Suid-Afrikaanse individue. Dus was die doel van hierdie navorsingstudie om te bepaal of inkomste verdien uit interaktiewe dobbel deur ‘n Suid Afrikaanse individu deur SARS belasbaar is of nie en die aspekte krities te analiseer. Hierdie studie ondersoek ook die wette wat huidiglik die belasbaarheid van inkomste uit inter-aktiewe dobbel in Suid Afrika reguleer asook hoe die regulasies vergelyk met die van ander ontwikkelende en onwikkelde lande. Verder word ondersoek ingestel om die wettigheid van inter-aktiewe dobbel en die waarde daarvan te bepaal. Die gevolgtrekking is dat inkomste verdien uit inter-aktiewe dobbel onderhewig moet wees aan of normale belasting of kapitaalwinsbelasting. Die navorsing en studie toon ook dat daar gelisensieerde inter-aktiewe dobbel diensverskaffers moet wees wat dan die invordering van die inkomste uit hierdie tipe dobbel kan beheer en dat inter-aktiewe dobbelaars wel die nodige belasting oorbetaal uit inkomste verdien in Suid-Afrika op hierdie manier. Ter afsluiting van die navorsing word daar ‘n model voorgestel wat toegepas moet word in Suid-Afrika, eerstens om die inwoners van die land te beskerm deur ‘n goed-gereguleerde inter-aktiewe dobbel stelsel daar te stel en tweedens moet daar ook die nodige beskerming verleen word teen buitelandse indringers. ‘n Goed gereguleerde model vir die industrie sal voordelig wees vir Suid Afrika deurdat die belasbaarheid van die inter-aktiewe dobbelinkomste ‘n inspuiting vir die ekonomie kan wees, sowel as werkskeppingvoordele bied. Wetstoepassing en regulering van die industrie sal ook voordelig wees vir SARS aangesien die probleme wat nou geassosieer word met elektroniese-handel voorkom en tot die minimum beperk kan word. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

Denna studie undersöker hur våld i nära relation i sju fall av grov kvinnofridskränkning kan förstås utifrån Messerschmidts teori om konstruktionen av maskulinitet och brott. Syftet med studien är att undersöka hur orsakerna till våldet beskrivs i fallen samt hur gärningsmännen beskriver offrens roll i våldet. Frågeställningarna som ställs i studien är 1) Hur ser arbetssituationen ut för kvinnan och mannen i de fall som analyseras? 2) Hur beskrivs orsaken till våldet i fallen och hur representerar gärningsmännen kvinnornas roll i våldet? samt 3) Hur kan dessa framställningar förstås utifrån teorin om maskulinitet och brott? Metoden som har använts är en kvalitativ innehållsanalys. Resultatet visar på att arbetslösheten hos gärningsmannen har en påverkan men inte en kausal relation till orsaken till våldet. Tre teman framkom i analysen som visade på att kontroll, svartsjuka och bestämmanderätt var centrala vid förklaringarna av våldet. Det framkom även att gärningsmännen försöker lägga över skulden på offren genom att beskriva hur hon har provocerat honom till våldet. Slutsatserna i studien är att de beskrivningar som har analyserats kan förstås och förklaras utifrån konstruktionen av maskulinitet och våldet uppstod främst när den maskulina identiteten uppfattades som ifrågasatt av offret. / This study examines how violence in close relationship in seven cases of gross violation of women's rights can be understood from Messerschmidt's theory on construction of masculinity and criminality. The purpose of this study is to examine the explanations for the violence in the cases as well as how the perpetrators describes the victim’s role in the violence. The problem statements in this study are 1) What does the working situation look like for the woman and man in the analysed cases? 2) How are the violence explained in the cases and how does the perpetrators describe the women's part in the violence? and 3) How can these explanations be understood from Messerschmidt's theory on masculinity and crime? The used method is a qualitative content analysis. The results show that the perpetrators unemployment has an effect, though not a causal relationship, on the occurring of the violence. Three themes emerged from the analysis that showed that control, jealousy and authority are central when describing the violence. It also emerged that the perpetrators tried to place the blame on the victim by describing how she provoked him to violence. Conclusions of this study are that the analysed descriptions can be understood and explained through the construction of masculinity and the violence mainly occurred when the masculine identity was perceived as being questioned by the victim.