The goal of the diploma thesis Policies supporting harmonization of family and work roles in the Czech and Slovak Republic is the comparison and analysis of the various areas relating to the issue. The thesis is processed in the context of building the Welfare State, Tomasz Inglot's historical approach and on the process of Europeanization. The thesis deals with the politics of harmonization of family and work roles in both countries. The first part focuses on defining the research problem itself, namely on the harmonization of family and work roles, recent changes in family status and identifying factors possibly influencing politics of harmonization. The second part presents the theoretical background of the thesis, the concept of the Welfare State, its criticism, the concept of the Welfare State in the former Czechoslovakia, in the individual countries - the Czech Republic and the Slovak Republic and Europeanization. The third part deals first with demographic trends, and then with a comparative analysis of selected areas - family concepts, financial assistance for families, state social support system, employment arrangements and the services providing children care in the Czech Republic and the Slovak Republic. The conclusion contains a summary and the assessment of the comparative analysis,...

Epidemiologic studies have adapted to the genomics era by forming large international consortia to overcome issues of large data volume and small sample size. Whereas both cohort and well-conducted case-control studies can inform disease risk from genetic susceptibility, cohort studies offer the additional advantages of assessing lifestyle and environmental exposure-disease time sequences often over a life course. Consortium involvement poses several logistical and ethical issues to investigators, some of which are unique to cohort studies, including the challenge to harmonize prospectively collected lifestyle and environmental exposures validly across individual studies. An open forum to discuss the opportunities and challenges of large-scale cohorts and their consortia was held in June 2009 in Banff, Canada, and is summarized in this report.

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State highway agencies have an obligation to provide users with optimal surface conditions under various weather conditions throughout the year. A satisfactory pavement surface should exhibit good friction and texture depth to reduce roadway highway accidents. This is why friction is starting to receive increased attention in the pavement management process. There have been numerous research efforts by different countries and agencies to better understand the behavior of different friction testing devices and the influence of texture, speed, and other external conditions on their measurements. The first part of this thesis presents a research effort to compare and harmonize texture and skid resistance measurements taken with various devices on 24 pavement sections with a wide range of textures. Measurements were compared and the International Friction Index (IFI) calculated following PIARC and ASTM steps. The results revealed discrepancies in the IFI values calculated for the different devices, suggesting that the coefficients A, B, and C proposed by PIARC may need to be adjusted for each device considered before the IFI can be implemented by the surface properties consortium participating agencies. In this research the A, B, and C coefficients were then recalculated, and the predicted values of friction using these revised coefficients are presented. The coefficients developed were also used to obtain IFI values for high-friction surfaces (HFS). It has been found that under different conditions, different parameters and coefficients will result. It is strongly recommended equipment comparison experiments (like the NASA and Smart Road programs) continue to better determine the coefficients necessary for harmonization. HFS have emerged as viable high-friction pavement alternatives that mitigate the consequences of driver error, poor geometric alignment of the roadway, and insufficient friction at the tire-pavement interaction, especially during wet weather. This thesis presents a study of the HFS available in the U.S. market and their performance (friction and texture) in different applications, under different weather conditions, and in various locations. This thesis also presents the results of the benefit-cost analysis for the studied HFS. / Master of Science

歐洲共同體於一九九三年一月一日已成功的撤除會員國間邊境管制，確實 達成單一市場計劃，促進會員國間人員、貨物、勞務及資本完全自由流通 ，建立無邊界內部市場之目標。 歐體租稅調和係建立內部市場之要務 。其調和間接稅目的，在於消除會員國間租稅差異所致競爭扭曲，及避免 邊境管制撤除之逃稅及套利行為。理論上租稅調和雖可消除租稅差異所致 扭曲，但租稅改變可能會有另一扭曲，調和是否符合租稅中立，有待探討 。另外歐體加值稅調和政策，在各國國內利益考量下政治妥協之結果，能 否符合調和理論，及達成歐體調和租稅理想亦值深究。 歐體認為間接 稅調和係消除競爭扭曲，理論上其經濟衝擊為何，各學者互有看法。有學 者認為，僅在宗主國原則下，租稅調和方造成貿易條件變動，其福利變動 應視租稅引致價格變動之超額負擔及淨租稅流量變動大小而定。另則認為 ，若租稅調和各國稅率趨向加權平均之單一稅率，調和將有福利改善效果 。而不論宗主國原則或目的地原則、會員國貿易方向相同或相反，其租稅 調和並無國際所得分配效果，但若為目的地原則改變為受限宗主國原則， 則高稅率國所得分配改善，另則惡化。 目的地原則下，稅率差異不影 響貿易流量。宗主國原則是否扭曲貿易則有爭議。早期認為一般加值稅， 在匯率浮動及完全價格彈性前提下，並無貿易扭曲。受限宗主國原則只有 在會員國雙邊貿易平衡情況下方無扭曲；亦有學者主張會員國稅率差異將 有實質所得移轉導致貿易扭曲；另外由於加值稅為消費稅，稅率差異致相 對價格不同，造成生產扭曲。因此租稅調和理論上認為稅率一致，始得消 除其貿易流量變動扭曲。 跨國交易採目的地原則在效率、公平及行政 處理考慮下較為合宜，然須有邊境管制，不符單一市場精神。故有採行帳 簿記帳制度配合之建議。其方法有二，一為遞延支付計劃，另一為清算中 心制度。 歐體採循序漸進方式調和間接稅，首先調和移轉稅制。由於 其不具租稅中立性，應改制為加值稅。其次調和稅基，建立共同評價標準 。最後調和稅率，於一九九二年底完成大部份租稅調和，確實達單一市場 廢除財政邊界目標。 綜觀歐體循序漸進調和政策，使加值稅調和可逐 漸達成歐體理想，亦逐步接近理論上租稅調和一致，避免扭曲。但理論上 認為，調和政策實施將有國際所得重分配，歐體亦應正視此一問題，早謀 因應。

This work approaches the influence of the rice taxes behavior in Argentina, Brazil and Uruguay in the commercial flows of the production and the consumption of the grain in the region after Mercosul has been created. The main objectives are to evaluate the importance and the current systematics in the international trade of the cereal, as well as find exporting alternatives for the rice produced in Mercosul to third markets. At a first moment, this study analyzes since Mercosul s creation, moment when each one of the country-members already invigorated democratic regimes. After that, this study debates regionalism and multilateralism, to demonstrate that Mercosul s ideals, in last analysis, walk for the globalization. In the sequence, it approaches the panorama of international rice market, including the problematic of the rice subsidies in developed countries. The work advances to analyze the cereal price, which recently had incremented its value, as much in Brazil, as in the whole world, caused by an approach between offers and consumption of the grain, causing reduction of the supplies. After, it studies the possible consequences of the lack of harmonization of the rice taxes in the Brazilian domestic market, in view of the fiscal war , as in the country-members of the Mercosul, pointing as the oscillations taxes modify the members commercial flows and their competitiveness. Finally, this work concludes that the harmonization tax consists in one of the gaps that still lack to be filled to deep the integration relations, what it becomes the Mercosul a still embryonic integration process that needs constant development to reach objectives signed in the Treaty of Asuncion. / Este trabalho aborda a influência do comportamento da tributação do arroz na Argentina, Brasil e Uruguai nos fluxos comerciais da produção e do consumo do grão da região após a instituição do Mercosul. Os objetivos principais são avaliar a importância e a sistemática atual que se configura no comércio internacional do cereal, bem como apurar alternativas de escoamento do arroz do Mercosul a terceiros mercados conjuntamente. Para tanto, em um primeiro momento, este estudo analisa e contextualiza o período de formação do Mercosul, momento em que já vigoravam regimes democráticos de governo em cada um dos paísesmembros. Em seguida, estabelece-se um breve debate entre regionalismo e multilateralismo, demonstrando que os ideais mercosulinos, em última análise, caminham em favor da globalização. Na seqüência, aborda-se o panorama arrozeiro internacional, incluindo a problemática dos subsídios fornecidos pelos países desenvolvidos ao seu arroz. Adiante, trata-se do preço do cereal, o qual recentemente teve incremento em seu valor, tanto no Brasil, como no resto do mundo, em razão da aproximação entre oferta e consumo do grão, acarretando diminuição dos estoques. Após, procura-se apontar os possíveis reflexos da falta de harmonização da cadeia tributária do arroz tanto no mercado interno brasileiro, tendo em vista a guerra fiscal , como nos países-membros do Mercosul, apontando como as oscilações tributárias alteram os fluxos comerciais orizícolas dos países pertencentes ao bloco regional e, consequentemente, a competitividade desses. Por fim, conclui-se que a harmonização tributária constitui-se em uma das lacunas que ainda faltam ser preenchidas para o aprofundamento das relações integracionistas, o que torna o Mercosul um processo ainda embrionário de integração que necessita de desenvolvimento constante para atender os objetivos firmados pelo Tratado de Assunção.

The Master's Thesis discusses the possibilities of automatic melody harmonization. System use dictionary method for harmonization, this was inspired with comprimation algorithm LZW. System's output file is in MusicXML format.

Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...

This diploma thesis deals with thema of harmonization of family and working duties in women at managerial positions. Background is drawn from the area of psychology of work and organization in theoretical part and from personal experiences of manager women in empirical part. The thesis analyzes the meaning of work in nowdays society, its changes and raising work demands in each individual. Next there are underlined themes of woman in management and social expectations from woman. Used strategies in 7 women were investigated with hep of qualitative research with usage of semistructured interview in real conditions. The thesis draws conclusion that spousal support, supportive family background, a need of self-fulfillment at work, use of flexible working time arrangements and the use of modern technologies are crucial points. Discovered data were recorded and women feelings emerging from building their careers and gaining work success as well. Keywords work, woman, management, harmonization of work and family life, leadership, children

The diploma thesis deals with the status of women and opportunities for women in the labour market. The thesis focuses on harmonization of work and family life for women in terms of promoting the use of two concepts in the European labour market: (1) the concept of flexicurity and (2) the concept of CSR (Corporate Social Responsibility, also: CSR). The thesis aims to explore the possibility of harmonizing family and work life in the Czech Republic in terms of these two concepts and their degree of usage and their potential future use and enforcement. The situation of women in the labour market and the possibility of reconciling work and family life are a statistical examination of data on the Czech Republic and my own research, which are set in a European context.