The purpose of this thesis is to describe the phenomenon known as the Inherency Principle in the Dutch language from the perspective of a non-native speaker. The study focuses on research and analysis of how modern journalism incorporates grammatical rules, and specifically the application of the Inherency Principle within journalistic text. The study is based on a review of several newspaper articles from a range of news categories including current affairs; culture; comment; sport etc. The structure of the sentences within these texts is critically analysed and carefully assessed to identify if the practical use of language in journalism corresponds to the rules of the Inherency Principle as defined in The Algemene Nederlandse Spraakkunst (ANS). The ANS is considered to hold some of the most important and complex grammatical functions by both expert and non-native Dutch speakers. The Inherency Principle in particular is linked to a number of issues that are explored in this paper. The second chapter of the thesis outlines the theoretical basis of the Inherency Principle using two descriptive grammatical handbooks of the Dutch language, namely Algemene Nederlandse zin, by Haeseryn et. al. from 1997, and Grammatica van de Nederlandse zin, by Vandeweghe et. al. from 2004. The subsequent chapters...

The principle of concentration as one of the fundamental branch principles of civil proceedings consists in the obligation of the parties to perform certain procedural actions in specific stages of adversarial proceedings in order to speed up the proceedings and the decision of the court. Its purpose is to avoid delays in proceedings and provide effective judicial protection of subjective private rights of the parties. This principle plays an important role in Czech civil law. At the same time, some elements of the statutory concentration, which apply in the Czech legal system, are connected with certain problematic aspects. These particularly include rigidity of statutory concentration associated with the absence of the possibility of court's flexible actions and the anchor of fictitious judgment by acknowledgement as a consequence of the defendant's procedural passivity. The main goal set out by the author of this piece of work is to introduce individual elements of concentration in the Czech law, analyze their shortcomings, and propose some possible solutions through comparison with the Slovak adjustment mechanism of concentration. In the first part, the author analyzed the individual elements of concentration in the current applicable Czech legislation and put them in historical context. The author...

>Magister Scientiae - MSc / In the standard (‘concordance’) model of Cosmology, there is a fundamental assumption that the Universe is statistically isotropic and homogeneous on large scales, known as the Cosmological Principle. The Cosmological Principle requires that the dipole anisotropy apparent in the CMB should also be observed in galaxy number counts if this signal occurs due to the aberration and Doppler effects from our peculiar motion. This thesis will investigate the accuracy with which the cosmic kinematic dipole can be determined by comparing real data from NRAO VLA Sky Survey (NVSS) catalog with the simulated sky maps following its specifications. The mock maps are generated using FLASK code which assumes a lognormal distribution for the radio count density field from z=0 to z =4 and taking as an entry an angular power spectrum from CAMB which assumed a flat ΛCDM cosmology and a redshift distribution. After analising the kinematic dipole, we turn to the analysis of statistical isotropy in the catalog. We used ANalysis Of Variance (ANOVA) test on patches in the sky of different radii as one of the statistical tools for the analysis. We found that as we go to a higher radius for the patches, we have a better agreement between the theory and the observation as expected. We also saw that the more we are rigorous on the rejection criteria, the smaller is the discrepancy between the observed and simulated number count distribution in the sky. We found an optimum choice of 25◦ as patch size, and if the accepted patches have a maximum of 30% of their pixels masked. Therefore, we find that the NVSS data agrees with the fundamental assumption of statistical isotropy at angular scales > 20◦.

This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of adjustments. As seen, even though the topic of comparability adjustments has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools. / Series: WU International Taxation Research Paper Series

Principle of legality and its application in criminal proceedings Abstract This diploma thesis focuses on the principle of legality and its application in criminal proceedings. Based on this principle, the prosecuting attorney is obliged to prosecute all crimes about which s/he learns unless the law or declared international treaties stipulate otherwise. It is one of the basic principles on which criminal proceedings in the Czech Republic are based. The introduction deals with the definition of the term "criminal proceedings" and its basic principles and their importance from the point of view of professionals in the field of criminal law. Next part of the thesis is devoted to the concept of the principle of legality in criminal codes valid on our territory from the year 1918 until today. It mainly concerns the changes in criminal proceedings and the motion of the principle of legality including the exceptions which were gradually introduced. The following chapter deals with the comparison of the principle of legality and the principle of opportunity and with other related principles on which the criminal proceedings are based. Special attention is paid to the application of the principle of legality in preliminary proceedings and breaching this principle in favour of the opportunity principle. Based on...

The Impacts of Mass Surveillance on Fundamental Human Rights Abstract In this thesis I mainly deal with instruments of mass surveillance, which were recently revealed to the public by American IT specialist Edward Snowden. A considerable part is also devoted to Directive 2006/24 / EC of the European Parliament and of the Council, which at the time obliged Member States to adopt legislation providing for the retention of data generated or processed in connection with the provision of publicly available electronic communications services or of public communications networks. I also deal with the current form of its transposition into the Czech legal order. The purpose of this thesis is to assess if these instruments of mass surveillance meet the conditions of admissibility of measures limiting fundamental human rights, especially the right to privacy. I have understood the content of these conditions on the basis of the interpretation of relevant laws and international treaties on human rights, or their commentaries and relevant case law. This has led to the assessment of the accordance of these instruments with the principle of proportionality or the application of the proportionality test in its various forms. The concept of my thesis is therefore to be understood as a conflict of two interests, namely the...

O princípio das gavetas de Dirichlet é um resultado matemático baseado numa proposição relativamente simples: se desejamos distribuir N +1 objetos em N gavetas, necessariamente alguma das gavetas conterá pelo menos 2 objetos. Apesar de parecer pouco relevante, devido a sua obviedade, esse teorema constitui uma ferramenta bastante importante na prova de outros resultados matemáticos. O presente trabalho, demonstra o Princípio das Gavetas em duas versões, uma mais simples e a outra mais geral, exibe algumas aplicações que evidenciam a sua importância como ferramenta de prova, e ao mesmo tempo, utiliza da sua simplicidade para motivar o estudo do próprio resultado assim como o de outros conceitos matemáticos. O banco de questões separado por níveis de dificuldade e o plano de aula têm o propósito de subsidiar o trabalho do professor no desenvolvimento desse interessante resultado matemático. / The Dirichlets drawers principle is a mathematical result based on a relatively simple proposition: if we wish to distribute N+1 objects in N drawers, necessarily some of the drawers will contain at least 2 objects. Although it seems insignificant due to its obviousness, this result is a very important tool in proving other mathematical results. The present work proves the Dirichlets principle, also know as pigeonhole principle in two versions, one simpler and the other more general, exibits some applications that show its importance as a tool of proof, and at the same time uses its simplicity to motivate the study of the own result as well as other mathematical concepts. The set of problems separated by difficulty levels and the lesson plan are intended to subsidize the teachers work in the development of this interesting mathematical result.

The submitted dissertation thesis analyses the principle of primacy of EU law from the basic point of view of legal theory. It points out different approaches to the primacy principle and examines the arguments on which these approaches are based. The fist part of the thesis deals with the examination of the primacy principle related to its legal basis, using the sources most frequently listed in the literature: the founding treaties, the case law of the Court of Justice, legal theory (Kelsen's basic norm, Hart's rule of recognition and the legal sociology approaches), and international and national law. I have focused on the historical documents (Treaty Establishing the European Coal and Steel Community, Treaty Establishing the European Economic Community), the concepts based on them (doctrine of the conferred powers and the principle of subsidiarity), and the non-ratified Treaty Establishing a Constitution for Europe and legally non-binding Declaration No. 17 attached to the Lisbon Treaty. I have applied a critical approach to the argumentation of the Court of Justice in the decisions establishing the principle of primacy: Van Gend en Loos, Costa, Internationale Handelsgesellschaft, Simmenthal. Taking into account the existing objections against the arguments used by the Court of Justice, I have...

The problematics of transfer pricing in Czech and International tax law Constant globalization leads to the boom of business and property-related companies, which we call multinational. Multinational companies carry out so-called intra-company transactions within their group of companies under different conditions than they would in normal business. We call these transactions dependent, because they are carried out between affiliates, in an environment that is not competitive but related. Transfer pricing issues are usually associated with tax optimization because, with the help of these transactions, multinationals are able to achieve a lower tax burden. Aggressive tax optimization prevents proper transfer pricing for intra-company transactions. Transfer pricing of intra-company transactions is set up properly if they are in line with the arm length's principle, which in its own way attempts to simulate a competitive environment. The aim of this work is to outline the regulation of transfer pricing in Czech and International tax law and to analyse the problems of the regulation. In Czech law, the transfer pricing is mainly regulated in the Income Tax Act and in the non-binding instructions of the Ministry of Finance, which rely heavily on international regulation. At international level, the...

International Dispute Settlement - selected aspects Abstract This diploma thesis deals with selected aspects of the international dispute settlement not only in current international public law but also in its history. The thesis is divided into five chapters which are also further divided into a number of subchapters depending on the complexity of each topic. The first chapter is dedicated to the definition of international dispute. Apart from that the chapter also deals with the obligation of states to settle their disputes and to settle them by peaceful means. The historical background of the international dispute settlement is described in the second chapter. Important events such as Hague Peace Conferences, founding of the League of Nations, the Briand-Kellog Pact and founding of the United Nations among others are all mentioned in this chapter because of their impact on the course of this field of international relations. The third chapter focuses on the analysis of the principle of the peaceful settlement of disputes and its link to other related principles of international law. The fourth chapter is dedicated to individual means of peaceful settlement. Every method is described individually, with a brief historical background, comparison to other methods and analysis of the application on specific...