The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.

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In this thesis we study a variety of problems in superfluid turbulence, princi-pally in two dimensions. A summary of the main results of our studies is given below; we indicate the Chapters in which we present these. In Chapter 1, we provide an overview of several problems in superfluid turbulence with special emphasis on background material for the problems we study in this thesis. In particular, we give: (a) a brief introduction of fluid turbulence; (b) an overview of superfluidity and the phenomenological two-fluid model; (c) a brief overview of experiments on superfluid turbulence; (d) an introductory accounts of the phenomenological models used in the study of superfluid turbulence. We end with a summary of the problems we study in subsequent Chapters of this thesis. In Chapter 2, we present a systematic, direct numerical simulation of the two-dimensional, Fourier-truncated, Gross-Pitaevskii equation to study the turbulent evolutions of its solutions for a variety of initial conditions and a wide range of parameters. We find that the time evolution of this system can be classified into four regimes with qualitatively different statistical properties. First, there are transients that depend on the initial conditions. In the second regime, power- law scaling regions, in the energy and the occupation-number spectra, appear and start to develop; the exponents of these power laws and the extents of the scaling regions change with time and depend on the initial condition. In the third regime, the spectra drop rapidly for modes with wave numbers k > kc and partial thermalization takes place for modes with k < kc ; the self-truncation wave number kc(t) depends on the initial conditions and it grows either as a power of t or as log t. Finally, in the fourth regime, complete thermalization is achieved and, if we account for finite-size effects carefully, correlation functions and spectra are consistent with their nontrivial Berezinskii-Kosterlitz-Thouless forms. Our work is a natural generalization of recent studies of thermalization in the Euler and other hydrodynamical equations; it combines ideas from fluid dynamics and turbulence, on the one hand, and equilibrium and nonequilibrium statistical mechanics on the other. In Chapter 3, we present the first calculation of the mutual-friction coefficients α and α (which are parameters in the Hall-Vinen-Bekharevich-Khalatnikov two-fluid model that we study in chapter 5) as a function of temperature in a homogeneous Bose gas in two-dimensions by using the Galerkin-truncated Gross-Pitaevskii equation, with very special initial conditions, which we obtain by using the advective, real, Ginzburg-Landau equation (ARGLE) and an equilibration procedure that uses a stochastic Ginzburg-Landau equation (SGLE). We also calculate the normal-fluid density as a function of temperature. In Chapter 4, we elucidate the interplay of particles and fields in superfluids, in both simple and turbulent flows. We carry out extensive direct numerical simulations (DNSs) of this interplay for the two-dimensional (2D) Gross-Pitaevskii (GP) equation. We obtain the following results: (1) the motion of a particle can be chaotic even if the superfluid shows no sign of turbulence; (2) vortex motion depends sensitively on particle charateristics; (3) there is an effective, superfluid-mediated, attractive interaction between particles; (4) we introduce a short-range repulsion between particles, with range rSR, and study two- and many-particle collisions; in the case of two-particle, head-on collisions, we find that, at low values of rSR, the particle collisions are inelastic with coefficient of restitution e = 0; and, as we in-crease rSR, e becomes nonzero at a critical point, and finally attains values close to 1; (5) assemblies of particles and vortices show rich, turbulent, spatio-temporal evolution. In Chapter 5, we present results from our direct numerical simulations (DNSs) of the Hall-Vinen-Bekharevich-Khalatnikov (HVBK) two-fluid model in two dimensions. We have designed these DNSs to study the statistical properties of inverse and forward cascades in the HVBK model. We obtain several interesting results that have not been anticipated hitherto: (1) Both normal-fluid and superfluid energy spectra, En(k) and Es(k), respectively, show inverse- and forward-cascade regimes; the former is characterized by a power law Es(k) En(k) kα whose exponent is consistent with α 5/3. (2) The forward-cascade power law depends on (a) the friction coefficient, as in 2D fluid turbulence, and, in addition, on (b) the coefficient B of mutual friction, which couples normal and superfluid compo-nents. (3) As B increases, the normal and superfluid velocities, un and us, re-spectively, get locked to each other, and, therefore, Es(k) En(k), especially in the inverse-cascade regime. (4) We quantify this locking tendency by calculating the probability distribution functions (PDFs) P(cos(θ)) and P(γ), where the angle θ ≡ (un • us)/( |un||us|) and the amplitude ratio γ = |un|/|us |; the former has a peak at cos(θ) = 1; and the latter exhibits a peak at γ = 1 and power-law tails on both sides of this peak. (4) This locking increases as we increase B, but the power-law exponents for the tails of P(γ) are universal, in so far as they do not depend on B, ρn/ρ, and the details of the energy-injection method. (5) We characterize the energy and enstrophy cascades by computing the energy and enstrophy fluxes and the mutual-friction transfer functions for all wave-number scales k. In Chapter 6, we examine the multiscaling of structure functions in three-dimensional superfluid turbulence by using a shell-model for the three-dimensional HVBK equations. Our HVBK shell model is based on the GOY shell model. In particular, we examine the dependence of multiscaling on the normal-fluid fraction and the mutual-friction coefficients. We hope our in silico studies of 2D and 3D superfluid turbulence will stimulate new experimental, numerical, and theoretical studies.

[pt] Esta dissertação pretende contribuir para uma maior compreensão da poética da artista CARMELA GROSS através de uma abordagem que identifica relações plásticas, históricas e conceituais em seus territórios poéticos. Na diversidade das suas obras, a artista ativa territórios móveis, em constante definição subjetiva de um lugar poético, onde a multiplicidade simbólica desses territórios atua no espaço urbano e nos museus como jogos estéticos a serem experimentados. A artista constrói por meio de um conjunto de experiências e ações poéticas um vocabulário plástico próprio, em uma trajetória artística que revela a pesquisa constante em busca de novas descobertas no universo plástico. Do ambiente artístico da formação de Gross, em meados dos anos 1960, em São Paulo, surgiram questões que permearam suas pesquisas ao longo de seu percurso, trazendo problemáticas estéticas que instigam o experimentar e o vivenciar de um território artístico singular. Gross articula discursos (potentes e singelos) sobre a arte e a sociedade contemporânea, expandindo e contaminando tanto os ambientes dos museus (e galerias de arte) como os espaços das cidades. Portanto, a presente pesquisa teve como finalidade construir uma cartografia que contribuísse para expor a multiplicidade de olhares e reflexões, como entendimentos (provisórios), das forças que atuam na poética de Gross. / [en] This Dissertation wants to contribute to a greater understanding of the artist CARMELA GROSS poetics through an approach that identifies plastic, historical and conceptual relations in her poetics territories. On the diversity of her works, Gross active mobile territories, in constant subjective definition of a poetic place, where the multiplicity symbolic of these territories operate in urban areas and museums as aesthetic games to be experienced. The artist builds through a set of experiences and poetics actions an own plastic vocabulary, in an artistic trajectory that reveals the constant search for new discoveries in plastic universe. By the artistic environment of the Gross formation, in the middle of 1960, in São Paulo, questions emerged and permeated her research throughout her journey, bringing aesthetic problems that instigate the undergoing and the experience of a singular artistic territory. Gross articulates discourses (potent and simple discourses) on contemporary art and society, expanding and contaminating both the environments of the museums (and art galleries) and the spaces of the cities. Therefore, the present research had as intent build a mapping which would contribute to expose the multiplicity of views and reflections as (provisional) understanding of the forces which acting in the poetics of Gross.

Uma técnica de projeção é usada para tratar o problema de condição inicial na teoria quântica de campos. Neste formalismo, equações de movimento do tipo cinético são deduzidas para o conjunto de variáveis dinâmicas de um corpo. Estas equações são submetidas a uma expansão não perturbativa. Tratamos esta expansão em ordem mais baixa, correspondente a aproximacão de campo médio, para um sistema uniforme de muitos fermions fora do equilíbrio descrito pelo modelo fermiônico quiral de gross-neveu. Nesta aproximação recuperamos os resultados existentes na literatura, tais como, geração dinâmica de massa, liberdade assintótica e o fenômeno de transmutação dimensional. Estudando ainda nesta aproximção o regime de pequenas oscilações em torno do equilíbrio, obtemos soluções analíticas para a evolução dinâmica de nossas variáveis. Verificamos também as condições para existencias de estados ligados neste regime. / A time-dependent projection technique is used to treat the initial value problem in Quantum Field Theory. On the basis of the general dynamics of the fields, we derive equations of kinetic type for the set of one-body dynamics variables. A non-perturbative expansion can be written for these equations. We treat this expansion in lowest order, which corresponds to the Mean-Field Approximation, for a non-equilibrium uniform many-fermions system described by Chiral Gross-Neveu Model. Several literature results are obtained such as dynamical mass generation, dimensional transmutation and asymptotic freedom. In this approximation we study the small oscillations regime obtaining analytical solution for one-body dynamical variables. We have also examined the condition for the existence of bound-state in this case.

Nessa tese, o objetivo principal foi verificar a estabilidade de sistemas atômicos condensados, sujeitos a diferentes combinações lineares e não-lineares de redes ópticas bie tridimensionais, considerando algumas situações simétricas e assimétricas. Com esse objetivo, foram realizadas análises variacionais e simulações numéricas exatas da equação não-linear correspondente que descreve sistemas condensados de Bose-Einstein, tipo-Schrödinger, mais conhecida como equação de Gross-Pitaevskii. No caso bidimensional, com redes ópticas cruzadas, linear e não-linear, foi verificada a existência de estabilidade para certas regiões de parâmetros das interações. Observou-se que essa estabilidade desaparece ao se incluir uma terceira dimensão sem a presença de um potencial de confinamento. No caso tridimensional, considerando redes ópticas lineares e não-lineares cruzadas, a estabilidade só ocorre quando consideramos uma interação confinante na terceira dimensão, no caso, uma segunda rede óptica linear. Finalmente, espera-se que nossos resultados venham a ser úteis para estudos experimentais que vêm sendo feitos em laboratórios de átomos ultra-frios. / In this thesis, the main objective was the verification of stability of condensed atomic systems, subject to different combinations of linear and nonlinear bi- and tridimensional optical lattices , considering some symmetric and asymmetric situations. With this objective, were performed variational analyzes and numerical exact simulations of the nonlinear Schrödinger-type equation that describes Bose-Einstein condensate systems, better known as Gross-Pitaevskii equation. In two-dimensional case, with a crossed linear and nonlinear optical lattice, the stability was confirmed for certain parameter regions of the interactions. It was observed that the stability disappears when including a third dimension without the presence of a confinement potential. In the three dimensional case, considering crossed linear and nonlinear optical lattices, stability occurs only when considering an interaction confining the third dimension, in this case a second linear optical lattice. Finally, it is expected that our results will be useful for experimental studies which have been done in the laboratories of ultra-cold atoms. Keywords:

Bei dem Gross-Neveu Modell handelt es sich um eine in zwei Raumzeit-Dimensionen formulierte Quantenfeldtheorie, die einige Gemeinsamkeiten mit der Quantenchromodynamik aufweist. In der vorliegenden Arbeit wird zunächst ein Überblick über das Kontinuumsmodell sowie über diskretisierte Versionen gegeben. Ein Renormierungsschema wird eingeführt und getestet. Berechnungen im Grenzwert unendlich vieler Fermionfamilien und in Störungstheorie werden durchgeführt. In ausgiebigen Monte-Carlo Simulationen der Modelle mit einer und vier Fermionfamilien wird eine Reihe universeller Größen mit hoher Genauigkeit ermittelt. Simuliert wird eine Gitterversion des Modells mit Wilson-Fermionen. Für das Modell mit nur einer Fermionfamilie, welches zum masselosen Thirring-Modell äquivalent ist, werden die kontinuumsextrapolierten Ergebnisse mit einer exakten Lösung dieses Modells konfrontiert. / The Gross-Neveu model is a quantum field theory in two space time dimensions that shares many features with quantum chromo dynamics. In this thesis the continuum model and its discretized versions are reviewed and a finite volume renormalization scheme is introduced and tested. Calculations in the limit of infinitely many fermion flavors as well as perturbative computations are carried out. In extensive Monte-Carlo simulations of the one flavor and the four flavor lattice models with Wilson fermions a set of universal finite volume observables is calculated to a high precision. In the one flavor model which is equivalent to the massless Thirring model the continuum extrapolated Monte-Carlo results are confronted with an exact solution of the model.

Os processos de amonificação e nitrificação no solo são de fundamental importância para a disponibilidade de N-mineral às plantas. Recentemente, foi demonstrado que a cana-de-açúcar tem preferência na absorção de NH4 + à NO3 -, podendo apresentar maior produtividade quando fertilizada apenas com Namoniacal. Da mesma forma, estudos indicaram que gramíneas do gênero Brachiaria podem inibir a nitrificação no solo por meio da exsudação radicular de compostos denominados braquiolactanas. Portanto, é oportuno avaliar as taxas de amonificação (TAB) e nitrificação brutas (TNB) de N pela técnica da diluição do isótopo 15N em solos cultivados com cana-de-açúcar e braquiária. Devido à escassez de trabalhos voltados à estimativa da TAB e TNB em solos tropicais, adaptações na metodologia são requeridas. Objetivou-se, então, realizar ajustes nos protocolos para determinação da TAB e TNB, para, posteriormente, quantificar as referidas taxas em solos sob cultivo de cana-de-açúcar e de algumas espécies de gramíneas para pastagem. Primeiramente, avaliou-se o tempo necessário de agitação de amostras líquidas contendo um sistema de microdifusão para captura do N-mineral presente. Os resultados indicaram que a máxima recuperação isotópica de 15N-mineral e de N-15NH4 + ocorreu em 24 h de agitação. Em sequência foram avaliadas duas técnicas para recuperação do N-15NO3 - (eliminação prévia do N-NH4 + e diluição isotópica) presente em extratos de KCl contendo N-15NO3 - e 15N-mineral. Ambas foram eficientes, sendo recomendada técnica que preconiza a eliminação prévia do N-NH4 +, pela boa operacionalidade proporcionada. A última adaptação efetuada se refere à abundância de 15N no composto marcado a ser aplicado no solo, visto que em estudos com solos temperados, são utilizados compostos altamente enriquecidos no isótopo. Foi constatado que para solos tropicais (agricultáveis e cultivados com cana-de-açúcar, no caso) não há necessidade de alta marcação com 15N nos compostos. Por fim, foi quantificada a TAB e TNB de solos cultivados com cana-de-açúcar e pastagens, com as devidas adaptações metodológicas efetuadas. A TAB dos solos de cana-de-açúcar e pastagem foi superior à TNB. Os solos de pastagem cultivados unicamente com a espécie B. humidicola apresentaram alto conteúdo de N-NH4 + e valores extremamente baixos de N-NO3 - e TNB, indicando inibição biológica da nitrificação. A ação inibitória da nitrificação em solos com ocupação de B. humidicola pode ser uma estratégia interessante para o plantio de cana-de-açúcar, com base na hipótese de preferência de absorção por NH4 + à NO3 - pela cultura. / The ammonification and nitrification processes of soils are of fundamental importance because they release mineral N to the plants. It was recently shown that sugarcane has a preference to uptake NH4 + instead of NO3 -, and may have higher yield when is fertilized with only NH4 +-N. Similarly, studies indicated that some Brachiaria species can inhibit soil nitrification through root exudation of free fatty acids. Therefore, it is appropriate to assess the gross rates of ammonification (GRA) and gross nitrification (GRN) by 15N pool dilution technique Therefore, it is appropriate to assess the gross rates of ammonification (GRA) and gross nitrification (GRN) by the 15N pool dilution technique in soils cropped with sugarcane and pasture. Due to the lack of studies related to the estimate of GRA and GRN in tropical soils, adjustments in methodology are required. Thus, the objectives were to perform some adjustments in the protocols of GRA and GRN to subsequently quantify such rates in soils under sugarcane and some pasture grasses. First, it was assessed the time needed for shaking liquid samples containing a microdiffusion system to capture the mineral N present. Results indicate that the maximum isotopic recovery of 15NH4 +-N and mineral-15N occurred within 24 h of shaking. Following, two methods of recovery the added 15NO3 --N (prior removal of NH4 +-N and isotope dilution procedure) to samples containing KCl were tested. Both methods were effective, but the technique that advocates removal of NH4 +-N is recommended, due to the good operability. The last adjustment made refers to the 15N abundance of labelled compound, since studies with temperate soils usually use highly enriched compounds in the isotope. It was observed that for tropical soils (arable and under sugarcane, in this case) there is no need to use highly enriched 15N-coumpounds. Finally, GRA and GRN were quantified in soils under sugarcane and pasture, applying the adjustments previously made. GRA in soils from sugarcane and pasture was higher compared to GRN. The soils under B. humidicola showed high content of NH4 +-N and extremely low values of NO3 --N and GRN, indicating biological nitrification inhibition. Nitrification inhibition in soils occupied by B. humidicola may be an interesting strategy for sugarcane planting, on the assumption of preference to uptake NH4 + rather than NO3 - in this crop.

No presente trabalho foi estudada a dinâmica de um sistema de muitas partículas no regime de temperaturas ultra-baixas. Realizamos um estudo dinâmico de sistemas condensados bidimensionais em uma rede óptica não-linear em uma direção e também na presença de uma armadilha harmônica assimétrica. Investigamos alguns aspectos sobre a estabilização e propagação de sólitons em condensados de Bose-Einstein. O colapso da função de onda é evitado pela não-linearidade periódica dissipativa, no caso de um meio com campo de fundo positivo (com sistemas atômicos atrativos). A variação adiabática do comprimento de espalhamento de fundo leva a existência de sólitons de onda de matéria metaestáveis. Um sóliton dissipativo pode existir no meio atrativo bidimensional (2D) com uma não-linearidade periódica unidimensional (1D), quando um mecanismo de alimentação atômica é utilizado. Um sóliton estável pode existir no caso de condensados repulsivos, em um campo de fundo negativo, com uma armadilha harmônica em uma direção e uma rede óptica não-linear na outra direção. Os resultados inteiramente numéricos, para a equação de Gross-Pitaevskii 2D, confirmam as simulações da abordagem variacional. / In this work the dynamics of a system of many particles in a ultra-low temperature regime was studied. We performed a dynamic study of two-dimensional condensate systems into a nonlinear optical lattice in one direction and also in the presence of an asymmetrical harmonic trap. We investigated some aspects of the stabilization and spread of solitons in a Bose-Einstein condensate. In the case of positive background field media (with attractive atomic systems), the collapse of the wave-packet is arrested by the dissipative periodic nonlinearity. The adiabatic variation of the background scattering length leads to metastable matter-wave solitons. When the atom feeding mechanism is used, a dissipative soliton can exist in an attractive bidimensional (2D) media with unidimensional (1D) periodic nonlinearity. In the case of repulsive condensates, with a negative background field, a stable soliton may exist when we have an harmonic trap in one direction and a nonlinear optical lattice in the other. Variational approach simulations are confirmed by full numerical results for the 2D Gross-Pitaevskii equation.