The goal of this thesis is a description of accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany. It provides readers information on the obligations that are applied to entrepreneurs while starting business activities, informs about the regulation of accounting and tax records in the Czech Republic in comparison with how are accounting and tax records regulated in the Federal Republic of Germany. The thesis also focuses on bookkeeping in accordance with Czech and German accounting regulations and as well on tax issues for individual entrepreneurs. The thesis then presents on a specific case the biggest differences for accounting and tax records in both chosen countries.

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Orientador: Fernando Andrade Fernandes / Resumo: Considerando que o delito de corrupção é favorecido pelo mundo globalizado, em que as atividades econômicas encontram-se interligadas numa rede de interdependência dos mercados, gerando uma maior complexidade da sociedade e consequente relativização de valores, das regras morais e jurídicas, o presente trabalho tem como objetivo realizar uma análise do problema pela ótica do Sistema Integral de Direito Penal, considerando-se o entendimento de que apenas nessa perspectiva mais abrangente será possível uma melhor compreensão do fenômeno frente à mencionada complexidade. Registre-se, inicialmente, a hipótese de que se trata de uma manifestação do fenômeno delitivo, que possui raízes em uma perspectiva criminológica a qual passou a enfatizar a relevância penal também de alguns fatos realizados por determinados sujeitos de elevado status social (powerfull), com destaque para certas práticas no mundo dos negócios. Considerando-se a elevada danosidade social destas práticas e a complexidade operativa da sua execução, com alcance muitas vezes multinacional, será avaliada a opção, já efetivada, de criação de uma política criminal internacional sobre o problema, por meio de documentos de alcance transnacional, que expressem valores comuns neste contexto mais amplo, sob pena de atos de deslealdade concorrencial serem severamente punidos em um determinado país e, simplesmente, não configurarem crime em outros, desequilibrando as relações econômicas estabelecidas na esfera transnacional, ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Considering that the crime of corruption is fomented by the globalized world, in which economic activities are interconnected in a network of interdependence of the markets, generating a greater complexity of society and consequent relativization of values, of moral and juridical rules, the present article has as an objective to carry out an analysis of the problem from the perspective of the Comprehensive Criminal Law System, considering the understanding that only in this more comprehensive perspective will a better understanding of the phenomenon be possible in the face of this complexity. The hypothesis is initially that this is a manifestation of the delirium phenomenon that has roots in a criminological perspective that began to emphasize the criminal relevance also of some facts carried out by certain subjects of high social status (powerfull) for certain practices in the business world. Considering the high social damage of these practices and the operational complexity of their execution, which is often multinational in scope, the option of creating an international criminal policy on the problem will be evaluated through documents of transnational scope, common values ​​in this broader context, under penalty of acts of competitive disloyalty being severely punished in one country, and simply not setting up crime in others, unbalancing the economic relations established in the transnational sphere, by the disproportion of the legal burdens that permeate such relation... (Complete abstract click electronic access below) / Mestre

1 Operational and Investigative actions Abstract Presented thesis deals with the topic of operational investigative actions specified by the Criminal Procedure Code, to which they have been incorporated with effect from 2002. The main aim of this thesis is comprehensive description of the essence and of the domestic applicable legislation of these actions, and also the analysis of possible problematic points and deficiencies. Currently, the mentioned Code in its title nine called procedure prior to initiation a criminal prosecution defines types of these actions in an enumerative way. Those types are pretended transfer, surveillance of the individuals and objects and usage of agent. The thesis itself is divided into six chapters. First chapter is focused on definition of these actions, putting them into context with so called supporting operational investigative actions defined by the Police of the Czech Republic Code, and also on the brief history of their usage in the territory of the Czech Republic. In the second chapter there is a summarization of the general conditions concerning usage of these actions, which apply to all operational investigative actions with few exceptions. Third, fourth and fifth chapter deals with particular operational investigative actions according to the order contained in the...

Syfte: Syftet var att beskriva 19-24 åringars uppfattning kring munhygienvanor och kostvanor vid distansundervisningen under covid-19-pandemin. Metod: Totalt intervjuades sex högskolestudenter i åldrarna 19-24 år. Studenterna valdes ut genom strategiskt och bekvämlighetsurval från olika fakulteter och högskolor i Sverige. Material bearbetades och analyserades genom fenomenografisk ansats. Resultat: Fenomenet som framkom var att distansundervisningen till följd av covid-19-pandemin medförde social distansering. Detta hade inverkan på  informanternas psykiska hälsa, vilken påverkade deras kostvanor i en mer ohälsosam riktning medan förändringar gällande munhygienvanor inte uppfattades vara överlag betydande. Studiens huvudresultat beskrevs i fyra beskrivningskategorier. Kategorin uppfattning av skapad social distansering omfattade uppfattningar av social distansering till följd av distansundervisning under covid-19-pandemin. Kategorin uppfattning av skapad psykisk ohälsa innefattade uppfattningar av den psykiska hälsan och hur den påverkades av social distansering. Kategorin uppfattning av social distansering och kostvanorna berörde uppfattningar av kostvanor och hur dessa påverkades av informanternas psykiska mående till följd av social distansering. Kategorin uppfattning av social distansering och munhygienvanor innehöll uppfattningar av munhygienvanor och hur dessa påverkades av informanternas psykiska mående till följd av social distansering. / Aim: To describe 19-24 year old young adults’ perception of oral hygiene and dietary habits during distance education in the course of the covid-19 pandemic. Method: A total of six university students aged between 19-24 years old selected through strategic and convenience selection from various faculties and universities in Sweden were interviewed. The acquired material was processed and analyzed using a phenomenographic approach. Results: The phenomenon that emerged was that distance education due to the covid-19-pandemic led to social distancing. This had an impact on the informants' mental health, which affected their dietary habits in an unhealthy direction, while changes in oral hygiene habits were not perceived to be generally important. The results were described in four categories; perception of created social distancing included perceptions of social distancing due to distance education during the covid-19 pandemic; perceptions of created mental di-sease included perceptions of how mental health was affected by social distancing; perception of social distancing and dietary habits contained perceptions of how dietary habits were affected by mental state due to social distancing; perception of social distancing and oral hygiene habits encompassed perceptions of how oral hygiene habit were influenced by mental state because of social distancing.

In order to reach sustainability, all parts of the system “individuals within organisations within society within the biosphere” must change. Individuals are major leverage points, and being more efficient in engaging them to act strategically towards sustainability is and will be of critical importance. To explore how to help the engager improve this engagement process, the authors did a broad transdisciplinary literature review; structured their information in a “Five Elements Guide – Structured information to help engage individuals to act strategically towards sustainability”; and used three brief examples to illustrate how to use their results. Based upon a deeper awareness about determinants of human behaviour and about how individuals change and become engaged, the results are structured into five interdependent elements: - ‘The Fifth Element’ – Think ‘Systems’. - ‘Earth’ – Understand yourself and what you want to achieve. - ‘Water’ – Understand the other’s behaviour and the influence of context. - ‘Air’ – Understand how change happens. - ‘Fire’ – Design an approach and perform it. This structure also allows for the addition of further findings that might be helpful for engaging individuals to act strategically towards sustainability. / För att nå ett hållbart samhälle måste alla delar av systemet "individer, inom organisationer, inom samhället, inom biosfären" förändras. Individen är mycket viktig i detta avseende och därför är det extremt viktigt att man blir bättre på engagera individer till att agera strategiskt för en hållbar utveckling. För att öka kunskapen om hur detta kan göras så har författarna av den här rapporten genomfört en transdisciplinär litteraturstudie, strukturerat informationen i guiden ”the Five Elements Guide” och använt tre exempel för att illustrera resultatet. Resultatets struktur är baserat på en förståelse av olika faktorer som påverkar mänskligt beteende, hur individer förändras och hur individer blir engagerade. Strukturen består av fem sammankopplade och av varandra beroende element: - ‘Det Femte Elementet’ – Tänk ‘System’. - ‘Jord’ – Förstå dig själv och vad du vill åstadkomma. - ‘Vatten’ – Förstå den andres beteende och kontextens inflytande. - ‘Luft’ – Förstå hur förändringar sker. - ‘Eld’ – Forma en plan och genomför den. Den här strukturen tillåter även att framtida upptäckter som kan vara hjälpsamma för att engagera individer att agera strategiskt för ett hållbart samhälle kan adderas till guiden. / <p>renaud@systeme-change.fr  kristoffer.lundholm@gmail.com</p>

The two research questions that guided this qualitative, descriptive case study were: 1. What staff development and training occurred since IDEA 1997 and what would be recommended in the future in a selected Virginia school district regarding the discipline problems of students with disabilities. 2. How had one Virginia school district responded, implemented and resolved disciplinary problems (including barriers) as related to IDEA 1997 for specific students with disabilities who were in need of disciplinary measures during the 1999-2000 school year? The seven selected students with disabilities were chosen based on their disciplinary actions as related to five interview guide questions that focused on some new IDEA 1997 disciplinary regulations. Sources came from a review of formal and informal records, interviews, observations, and follow-up based on data analysis. These questions dealt with the disciplinary issues involving: 1. Multiple short-term removals. 2. Change of placements. 3. Interim alternative settings. 4. Removal for more than ten days. 5. Disciplinary change of placement. 6. Discipline whereas a functional assessment and behavioral implementation plans, strategies and supports were reviewed for students with disabilities in need of disciplinary action. Themes, patterns and recommendations were given at the school district and at the state level. Recommendations for further study were made. Within this school district, three surfaced themes as part of lessons learned were noted. These themes were a) the revolving door of homebound placement, b) monitor and compliance issues, and c) documentation concerns for students with disabilities as mandated by IDEA 1997. Ten patterns were noted as related to the seven students with disabilities due to their disciplinary actions. All seven students with disabilities had a long history of special education placements, attendance problems and were recommended for counseling. Six of these student's parents were minimally involved with their child's progress. Six of these students were drug involved. Positive interventions, strategies and supports were utilized for five of these students when receiving disciplinary consequences. Five of these students with disabilities had other difficult family issues. Four of these students with disabilities were court involved while one student was involved with the community services board. Three students had work experiences and three students had low to average intelligence. Other noteworthy considerations involving climate and culture, money and safety were discussed. / Ed. D.

The purpose of this work is to review how households and individuals have adapted to today's pandemic by seeing how the everyday elements that exist have changed and where movement patterns have been re-evaluated and converted into a new form of patterns. Issues that will be highlighted are: - How has the movement pattern for the household changed from a “normal everyday” life to Covid-19? - How have households adapted to conflicts over the distribution of household space? - How has the individual adapted to the new everyday life? The essay will be based on an in-depth study of households everyday lives. Where a time-geographical approach will form the basis for the theory of work. This work will be based on three parts. The primary data will consist of time diaries and semi-structured interviews. Secondary data in the form of literature will also build up a background understanding. A description of individuals' movement patterns from the time diary will shed light on different results and a deeper understanding will be gained from the interviews that are presented. Individuals 'and households' everyday lives have changed drastically since Covid-19 started, where adaptations are a big part of how individuals design their new movement patterns in their new everyday life.

Syfte Syftet med denna studie är att bidra med insikt i hur Mellanårsprogrammets (MYP) elever i språklig sårbarhet och deras lärare upplever verbala interaktioner i klassen med elevernas kamrater i Individer och samhällen (I&amp;S), ett samhällskunskapsämne inom International Baccalaureate läroplan.  Forskningsfrågor · Hur ser MYP-lärare på den effekt kamrater har på elever i språklig sårbarhet under verbala interaktioner i klassen och hur stödjer dessa lärare elever i språklig sårbarhet under dessa interaktioner i I&amp;S?   · How do MYP students in linguistic vulnerability experience and understand verbal in-class interactions with peers in the I&amp;S classroom and how do they experience the support given to them by their teachers during these interactions?  Theoretical Framework The theoretical framework of this case study is based on the sociocultural perspective as seen in Vygotsky’s work (1987), which have been developed further by Säljö (2000) and Kozulin (2003). This perspective focuses on the understanding that individuals develop through the interaction with their environment and the people around them. The second theory used is Communicative Relational Perspective (KoRP). KoRP, a special education perspectives with three main intertwining processes; participation, communication and learning which predict whether or not a school has an inclusive or exclusive learning environment. Method In this case study two methods are used; observations and semi-structured interviews. Three I&amp;S lessons in the MYP were observed at two different IB schools. The study uses the Sheltered Instruction Observation Protocol (SIOP). Six semi-structured interviews are also conducted; three with students in linguistic vulnerability and three with their I&amp;S teachers. The data collected was analysed using a thematic approach. Each case was analysed separately before being cross-synthesized.  Results The results of the cases reveal two main themes: Peer Support vs. Peer Comparisons and Peer interactions – Expected or Scaffolded? Students in linguistic vulnerability either saw peers as beneficial or a hindrance to their success during verbal interactions such as group work, where students either felt helped by peers or inadequate in comparison to their peers. This led to increased or decreased levels of participation. Teachers found it challenging knowing how to best meet these issues.  Scaffolding the activities in a way that met the student’s individual needs and creating a safe place where students felt comfortable were found to be beneficial for effective group work. The case study also found that although the use of Sheltered Instructional Observation Protocol (SIOP) is advantageous as a tool, it is lacking aspects pertaining to social dynamics and the students’ individual needs.  Special Education Implications This case study shines a light on the importance of special educational needs teachers working more closely with subject specific teachers in order to make them more aware of the language expectations placed on their students during verbal interactions. This case study indicates that special educational needs teachers can use SIOP as a first step in starting a discussion with subject teachers about students in linguistic vulnerability and verbal interactions. SIOP can also be a hands-on tool to use when supporting subject teachers in the creation of more language and subject – based teaching. Nyckelord: klassrumsdiskussioner, Developmental Language Disorder, grupparbete, Individer och samhällen, International Baccalaureate, språklig sårbarhet, mellanstadiet, samhällskunskap, verbal interaktion

This study aims to highlight the challenges and shortcomings that affect social work related to honor-based issues, which often result in individuals at risk of honor-based violence choosing to remain in oppressive situations, regardless of the consequences. We have conducted semi-structured interviews with social workers who address these problems in various professional roles, including social secretaries, counselors, foster homes, and organizations that work with preventive measures. Scientific articles, books, and reports were used in the study to gain deeper insight into the subject. The material was analyzed based on intersectionality, systems theory, and anomie theory to gain a more profound understanding of the subject from different perspectives. These perspectives help analyze the factors that contribute to honor-based violence and oppression, and how the interaction between these factors can reinforce honor norms in Sweden. The results reveal shortcomings in addressing honor-based problems, such as a lack of cooperation, knowledge, and interventions. These deficiencies, among other factors, restrict the opportunities for victims of honor-based violence to escape their destructive situations. The study also underscores limiting factors such as victims' low trust in authorities and insufficient long-term measures following a break-up. The segregation of ethnic groups in Sweden and its consequences is a recurring theme, focusing on how cultural distinctions and segregation can reinforce honor norms in society. The study also points out a lack of adequate strategies and sufficient knowledge about how to effectively address honor norms within schools and social work, often overshadowed by the fear of being accused of racism. A key conclusion is that more knowledge about the issue is needed, along with the development of interventions for non-emergency cases that are grounded in a deeper understanding of the cultural context. It is also essential that the stigma surrounding terms such as "honor culture" and "honor-related violence" be eliminated, promoting a more productive debate and dissemination of knowledge at different levels, among politicians, in social work, in schools, and among immigrants. Additionally, the study emphasizes the need to improve integration efforts.