This diploma thesis deals with income inequality measurements and concentrates mostly on the subjective parameters that are used in inequality computations. The core of the thesis is an evaluation of data from a survey, in which a questionnaire was completed by 150 people, mostly students and recent graduates. The most surprising finding is that approximately one third of respondents support the absolute invariance principle; eventually, this means a denial of many types of measurements in welfare economics, including the Gini Index. In the questionnaire, the respondents were also supposed to estimate actual Czech income distribution. All groups of respondents, not excluding economists, substantially overestimated the lowest income class size.

La territorialisation du droit est au cœur des enjeux de l’amélioration du processus décisionnel et des représentations de la justice sociale. Précisément, sa mise en œuvre vise un double objectif : garantir l’efficacité de l’action publique et l’équité territoriale. Il apparaît de plus en plus nettement que la territorialisation du droit devient l’instrument juridique privilégié de la mise en œuvre des politiques de cohésion sociale et de réduction des inégalités territoriales. En un sens, la territorialisation de la règle de droit est l’expression et la manifestation de la dimension territoriale de la solidarité nationale. La différenciation territoriale de la règle de droit infère une approche alternative à l’application stricte de la conception universaliste de l’égalité par la promotion des discriminations positives territoriales. Par sa dimension rationaliste et fonctionnaliste, la territorialisation du droit permet de donner une réponse juridique adaptée et appropriée aux revendications identitaires et aux problèmes rencontrés par les territoires en difficulté. En permettant l’application des traitements spécifiques, la territorialisation du droit favorise l’acclimatation de la logique différencialiste dans l’ordre juridique français. Plus encore, ce processus de rationalisation et de modernisation des politiques de justice sociale conduit à mesurer les transformations de l’État-providence français. En même temps, l’évocation de cette approche fonctionnelle et instrumentale de la règle de droit suscite des interrogations sur son articulation avec l’ensemble des principes fondateurs et pluriséculaires de la République. On le sait, la prise en compte de la diversité contextuelle des territoires se traduit par une transformation de la lecture et de la représentation de l’unité du système juridique français. L’introduction de la territorialisation du droit entraîne un éclatement des lieux de production de politiques publiques, une atomisation du pouvoir normatif, une parcellisation de l’idée d’intérêt général et une catégorisation des sujets de droit. On ne peut en conséquence s’étonner de l’encadrement juridique drastique de cette nouvelle dynamique de gestion des politiques publiques. / Territorialization of right is at the heart of the challenges of improving decision-making and representations of social justice. Specifically, its implementation is twofold : to ensure the effectiveness of public action and territorial equity. It is becoming increasingly clear that the territoriality of law becomes the preferred legal instrument for the implementation of social cohesion policies and reduce regional inequalities. In a sense, the territorialization of the rule of law is the expression and manifestation of the territorial dimension of national solidarity. Territorial differentiation of the rule of law infers an alternative approach to the strict application of the universalist conception of equality by promoting regional positive discrimination .By its rationalist and functionalist dimension , territorialisation of right can give a suitable and appropriate legal response to identity claims and problems faced by the territories in difficulty. Allowing the application of specific treatments , territorialisation law favors the acclimatization of logic differentialist in the French legal system. More so, the process of rationalization and modernization of social justice policies led to measure changes in the French welfare state.At the same time , the evocation of this functional and instrumental approach to the rule of law raises questions about its relationship with all the founding principles of the centuries-old Republic. As we know, the inclusion of contextual diversity of territories results in a transformation of the reading and the representation of the unity of the French legal system. The introduction of the territoriality of right entails a breakdown of public policy production sites , atomization of the legislative power , a fragmentation of the idea of general interest and a categorization of legal subjects. It can not therefore be surprised by the drastic legal framework for this new dynamic management of public policies

In the most cases the market range of transfer pricing is determined from statistical data from previous years. In case of these data the time delay occurs when these data are collected and these data do not reflect if that are collected for period of economical growth or recession. As a result, the final transfer pricing range can become distorted. For this reason it is essential to be familiar with strategies and procedures that can be applied to "clean up" statistical data from the influence of business cycle fluctuations. These strategies and procedures are discussed in this diploma thesis. In the first theoretical chapter are presented transfer pricing issues, set the basic terms, analyzed basic available resources dealing with transfer pricing, defined methods for determining transfer pricing range and identified consequences of the economic crisis in relation to transfer pricing. The second chapter is focused on the selection of the most appropriate method for determining transfer pricing and comparative of both the theoretical and practical basis. The last chapter presents the strategies and procedures that can be used in a comparative analysis, in order to eliminate distortions of the statistical data from the influence of business cycle fluctuations.

Diplomová práce je věnována problematice trhu práce Evropské unie a možnostem podpory lidských zdrojů ze strukturálních fondů v České republice. Nejprve je zmapován vývoj politiky zaměstnanosti EU a aktuální situace na trhu práce v členských zemích. Zdůrazněna je nutnost flexibilizace evropského pracovního trhu a vysvětlen relativně nový princip ?flexicurity?. Dále je charakterizována politika soudržnosti v EU, její principy, cíle a realizace v České republice. Závěrečná část je věnována programům Evropského sociálního fondu v období 2004 ? 2006 a 2007 ? 2013, zaměřeným na oblast lidských zdrojů.

This work deals with analysis induction motors. There are described their principle and methods of starting, the engine controls and the stop braking. In terms of this study it was determined the engine controls type for control unit for church bell electric drive design. In next part there is complete hardware and software design of control unit.

This master’s thesis deals with parameters of the TV Remote Controller. Aim of this work is studying standards of remote controling of TV receiver by the way of infra-red light. For succesful solving of this project is important to learn about the theory of IrDA. In the second part ot this thesis is designed measurement unit for measuring the parameters of the remote control. The measurement unit includes an integrated IR receiver and photodiode for receive IR signals from remote control. The description of measurement unit blocks and principles of measuring parameters are also placed there. The final part is devoted to processing the measurement results of measuring levels and time waveforms of signal in the receiver module, directional characteristics of remote control and receiver. For measuremented unit is created laboratory task including the role specification and protocol.

The Master’s Thesis deals with the design of slot antenna array based on the substrate integrated waveguide (SIW). Various supply methods are described and the design procedure is approached. The antenna array was designed for Wi-Fi band of 5 GHz in the Ansoft HFSS simulation software. The optimalized parameters are impedance bandwidth (low reflection coefficient at antenna input in the desired frequency band) and the gain (the maximum value). As the result of the work 3 antenna arrays based on the substrate integrated waveguide are designed and fabricated: antenna arrays 2x1, 2x2 and antenna array 2x2 supplemented with housing for outdoor use. The work also contains a comparison of simulated and measured parameters of antennas.

ISSUES OF TRANSFER PRICING Transfer pricing has been often-discussed topic in recent years which is unlikely to change in the upcoming years. Given the great importance of transfer pricing in international tax planning, as well as in so called aggressive tax planning, it is a priority for states to set transfer pricing rules based on the arm's length principle in such a way that untaxed profits are not transferred from the jurisdictions where it was generated. Although this is a tax issue concerning the direct taxation, it shall be regulated at least in a coordinated manner by most countries in the world, as the international overlap is the greatest danger to state treasuries. From the perspective of taxpayers, it is often very difficult to meet all obligations regarding the setting of transfer pricing pursuant the arm's length principle, but it can be pointed out that a sufficiently clearly specified rules may be in favor of the taxpayers, because unjustified price manipulation between the related parties may cause some distortion of the functioning of the market. The main purpose of this thesis is to provide a comprehensive overview of transfer pricing issues from the perspective of Czech legislation, especially the Income Tax Act and instructions issued by the Ministry of Finance and the...

Fundamental Questions of the Conception of Civil Procedure Abstract The dissertation deals with fundamental questions of the conception of civil procedure (civil contentious litigation). In order to deal with these questions, a system of fundamental questions is presented, serving as a prism for evaluation of the conception of the Czech civil procedure de lege lata and de lege ferenda. These fundamental questions are divided into fundamental questions of the conception of civil procedure largo sensu and stricto sensu. A deductive approached is employed, advancing the research from more general questions (i.e. inter alia character of contemporary democratic state based on rule of law and role of civil procedure within such state, a notion of civil procedure) to more particular questions (i.e. inter alia character of the relation between the court and the parties to the dispute, instruments of the court). The questions gradually narrow the space for the conceptions of civil procedure. Three general conceptions of civil procedure are distinguished. These are liberal, social and cooperative conceptions of civil procedure. Subsequently, special conceptions of civil procedure are distinguished, these do not deal with the relation between the court and the parties comprehensively (these are: conception based on...

Local-global principle for quadratic forms This work will be focused on the problems of representation and equivalence for quadratic forms. We will prove the fundamental Hasse-Minkowski theorem, which describes the rational representation and equivalence using properties of the form over the completions of Q: the real and p-adic numbers. We will refer to this procedure as local-global principle. Furthermore, we shall describe the methods for computing the p-adic invariants, and show their relation to the representation problem. Finally, we show how the local-global partially extends to integral forms, in particular to indefinite ones of dimension at least 4. 1