Cette thèse propose de saisir les processus qui ont conduit à intégrer les formes de relief dans la sphère patrimoniale. On y décrypte les différentes phases qui ont mené à la reconnaissance des valeurs naturelles et culturelles des reliefs dans huit parcs naturels tlantiques, de l'Irlande au Portugal. La compréhension de la constitution du patrimoine géomorphologique mobilise la première partie de cette étude, par l'analyse de la construction de la géomorphologie en tant que science, de la place des reliefs dans les représentations et dans les modèles paysagers, jusqu'à la reconnaissance du patrimoine géomorphologique à la fin du XXe siècle. Ce dernier point occupe le deuxième volet de ce travail : les parcs naturels de la façade atlantique européenne constituent des espaces d'application privilégiés, présentant des reliefs spécifiques de basse altitude, aux formes variées et attractives depuis le XIXe siècle. Les trajectoires patrimoniales des vallées glaciaires et fluviales, des modelés de versant (pierriers, chaos granitiques), des zones humides et des reliefs artificiels seront reconstituées selon une grille méthodologique impliquant une recherche géohistorique, des enquêtes et une cartographie du patrimoine géomorphologique de ces parcs. Enfin, la transmission des connaissances par la vulgarisation des savoirs géomorphologiques est abordée en troisième partie. On s'intéresse aux outils dont disposent les géomorphologues pour valoriser et transmettre leurs connaissances. Deux documents sont réalisés dans le cadre de collaborations avec les parcs naturels régionaux armoricains au titre d'applications.

La diffraction tridimensionnelle (3D) des ondes sismiques par des structures à géométrie bidimensionneUe (2D) est étudiée par la méthode indirecte d'éléments de frontière (IBEM, pour Indirect Boundary Element Method). Les ondes incidentes peuvent arriver en dehors du plan 2D et, en conséquence, la diffraction est 3D avec couplage de tous les types d'onde. Ce travail est divisé en trois parties. La théorie de IBEM et son extension aux problèmes de diffraction 3D par des structures 2D sont présentées dans la première partie. La deuxième est consacrée à l'application de la méthode pour l'étude de la diffraction et de l'amplification par des reliefs topographiques et des vallées sédimentaires. La dernière partie consiste en l'étude d'une suture lithosphérique et en une simulation numérique de la diffraction des ondes de surface par cette suture. Les résultats majeurs de ce travail sont à la fois de nature théorique et pratique. IBEM s'avère être une méthode précise et rapide pour simuler la diffraction 3D par des structures 2D. Elle est numériquement stable et permet le calcul du champ d'onde complet en prenant en compte le transfert d'énergie entre différentes types d'ondes. IBEM semble ainsi être un outil prometteur pour l'interprétation de données sismologiques. L'analyse de données ainsi que les simulations numériques de la propagation d'ondes au travers de reliefs topographiques et de vallées sédimentaires montrent que: 1) les effets 3D sont importants, 2) l'amplification dûe aux reliefs topographiques est faible, et 3) des ondes diffractées sont émises du sommet des reliefs. Enfin, nous avons mis en évidence un changement rapide de la structure lithosphérique sous la zone Sorgenfrei-Tomquist par analyse d'ondes de Rayleigh de longue période. La simulation numérique montre que les ondes de Rayleigh incidentes sur une telle suture sont transmises ou réfléchies sous la forme d'ondes de surface ou de volume.

This paper discusses the development of income tax of employees. The aim of this work is to model the real impact of legislative changes in the Czech Republic on the actual tax burden of employees with different incomes and propose optimal solution of tax calculation. The modelling is based on data containing gross salary, applicable tax allowances and tax reliefs for each employee of concrete production company in 2012. For the other years, the data are modelled from the given set using inflation. For comparison of the actual tax burden I use the effective tax rate, implicit tax rate and net implicit tax rate. The results of the calculations show that the tax deductions and the minimum and maximum base for social and health security contributions have the biggest effect on the tax rate. In the absence of tax deductions, the real tax burden for most employees according to the effective tax rate would have been almost constant over time. In fact, in terms of the effective tax rate the tax burden has declined slightly thanks to an increase in tax deductions. The results also show that the biggest differences in tax burden among employees are due to the (non) application of tax deductions.

O objetivo desta pesquisa é examinar e compreender as concepções de corpo na Assíria do fim do século VIII e do século VII AEC, a partir da análise de fontes palacianas imagéticas e textuais. As primeiras são compostas pelos relevos dos palácios dos reis Senaqueribe (704- 681) e Assurbanipal II (669-627) em Nínive (no atual nordeste do Iraque). As segundas são Inscrições Reais, Tratados e Juramentos, Cartas e textos literários, sendo que todos esses gêneros têm como eixo de produção os palácios assírios. Os relevos são placas de pedra com esculturas em baixo relevo, que foram utilizadas nas paredes dos palácios assírios a partir do final do segundo milênio AEC. Esse uso foi continuado por todo o período denominado Neoassírio ou Tardo Assírio (934-610 AEC), expondo imagens de pessoas, animais, plantas, paisagens e arquiteturas. A configuração desses elementos figurativos expressa cenas de narrativas espaciais por meio de imagens. A disposição orquestrada dos relevos nas paredes dos palácios evidencia potenciais modos de percepção das imagens pela movimentação nos ambientes palacianos. A recorrência da expressão do corpo nos relevos suscita uma perspectiva atenta à materialidade, à relação entre as imagens do corpo e aos modos de percepção e contato com esses objetos no período. A presença constante de expressões corporais em textos neoassírios também constitui um tratamento ao corpo através da linguagem. Considerando a complementaridade entre fontes imagéticas e escritas no período e o fato de as concepções de corpo poderem estar expressas em textos e imagens, qual é o lugar e o uso do corpo neste período? Como o corpo aparece nos relevos e textos palacianos? Quais aspectos materiais dos relevos constituem os indícios da concepção de corpo? Como as imagens do corpo e as expressões corporais escritas indicam suas concepções? / The aim of this research is to examine and comprehend the conceptions of the body in Assyria at the end of the 8th and 7th centuries BCE, from the analysis of palatial images and texts. The visual sources are composed by the reliefs of the kings of Sennacherib (704-681) and Assurbanipal II (669-627) in Nineveh (present-day northern of Iraq). The written sources are Royal Inscriptions, Treaties and Oaths, Letters and literary texts. All these texts had the Assyrian royal palaces as production axis. The reliefs are stone plaques with bas-relief sculptures, which were used on the walls of the Assyrian palaces from the end of the second millennium BCE. This use was continued throughout the period called Neo-Assyrian or Late Assyrian (934-610 BCE), exposing images of people, animals, plants, landscapes and architectures. The configuration of these figurative elements expresses scenes of spatial narratives through images. The orchestrated arrangement of the reliefs on the walls of the palaces shows potential ways of perception of the images by the movement in the palatial environments. The recurrence of the body expression in the reliefs evokes an attentive threefold perspective: on the materiality, the images of the body and the modes of perception and contact with these objects in that period. The constant presence of body expressions in Neo-Assyrian texts also constitutes a way to treat body through language. Considering the complementarity between visual and written sources in the Neo-Assyrian period and the fact that body conceptions can be expressed in texts and images, what is the status and use of the body in this period? How does the body appear in the reliefs and palatial texts? What are the material aspects of the reliefs? How do body images and written body expressions indicate their conceptions?

O objetivo desta pesquisa é examinar e compreender as concepções de corpo na Assíria do fim do século VIII e do século VII AEC, a partir da análise de fontes palacianas imagéticas e textuais. As primeiras são compostas pelos relevos dos palácios dos reis Senaqueribe (704- 681) e Assurbanipal II (669-627) em Nínive (no atual nordeste do Iraque). As segundas são Inscrições Reais, Tratados e Juramentos, Cartas e textos literários, sendo que todos esses gêneros têm como eixo de produção os palácios assírios. Os relevos são placas de pedra com esculturas em baixo relevo, que foram utilizadas nas paredes dos palácios assírios a partir do final do segundo milênio AEC. Esse uso foi continuado por todo o período denominado Neoassírio ou Tardo Assírio (934-610 AEC), expondo imagens de pessoas, animais, plantas, paisagens e arquiteturas. A configuração desses elementos figurativos expressa cenas de narrativas espaciais por meio de imagens. A disposição orquestrada dos relevos nas paredes dos palácios evidencia potenciais modos de percepção das imagens pela movimentação nos ambientes palacianos. A recorrência da expressão do corpo nos relevos suscita uma perspectiva atenta à materialidade, à relação entre as imagens do corpo e aos modos de percepção e contato com esses objetos no período. A presença constante de expressões corporais em textos neoassírios também constitui um tratamento ao corpo através da linguagem. Considerando a complementaridade entre fontes imagéticas e escritas no período e o fato de as concepções de corpo poderem estar expressas em textos e imagens, qual é o lugar e o uso do corpo neste período? Como o corpo aparece nos relevos e textos palacianos? Quais aspectos materiais dos relevos constituem os indícios da concepção de corpo? Como as imagens do corpo e as expressões corporais escritas indicam suas concepções? / The aim of this research is to examine and comprehend the conceptions of the body in Assyria at the end of the 8th and 7th centuries BCE, from the analysis of palatial images and texts. The visual sources are composed by the reliefs of the kings of Sennacherib (704-681) and Assurbanipal II (669-627) in Nineveh (present-day northern of Iraq). The written sources are Royal Inscriptions, Treaties and Oaths, Letters and literary texts. All these texts had the Assyrian royal palaces as production axis. The reliefs are stone plaques with bas-relief sculptures, which were used on the walls of the Assyrian palaces from the end of the second millennium BCE. This use was continued throughout the period called Neo-Assyrian or Late Assyrian (934-610 BCE), exposing images of people, animals, plants, landscapes and architectures. The configuration of these figurative elements expresses scenes of spatial narratives through images. The orchestrated arrangement of the reliefs on the walls of the palaces shows potential ways of perception of the images by the movement in the palatial environments. The recurrence of the body expression in the reliefs evokes an attentive threefold perspective: on the materiality, the images of the body and the modes of perception and contact with these objects in that period. The constant presence of body expressions in Neo-Assyrian texts also constitutes a way to treat body through language. Considering the complementarity between visual and written sources in the Neo-Assyrian period and the fact that body conceptions can be expressed in texts and images, what is the status and use of the body in this period? How does the body appear in the reliefs and palatial texts? What are the material aspects of the reliefs? How do body images and written body expressions indicate their conceptions?

In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.

Nach einem Rückblick auf die Geschichte der Meißner Wendelsteinreliefs widmet sich der Beitrag ihrer Beschreibung und Erläuterung. Beginnend mit den ältesten Reliefplatten von 1485, die den Neidhart-Zyklus darstellen, folgen die Wappenbilder und schließlich die Reliefs mit biblischen und mythologischen Motiven. Sie wurden vom Breslauer Bildhauer Christoph Walther I. zwischen 1521 - 1524 geschaffen.

Based on a selection of examples from the sculptural art of Andhra, the paper discusses what possibly motivated the inclusion of motifs and stylistic elements from the ancient Mediterranean into the Buddhist art of the region. While in some cases such adaptations may have been driven by the need to find suitable solutions for the depiction of critical events or by the fact that a foreign motif tied in perfectly with already existing concepts, and thus, reinforced the message to be conveyed, in other cases no such reasons can be detected. Artists seem to have used foreign image types and stylistic variations deliberately to show their supreme craftsmanship or to add aesthetic sophistication to the image programme. The artists of Andhra, therefore, can by no means be regarded as epigones slavishly adhering to the examples set by the Mediterranean; the region—which is the place where narratives later spreading over large parts of Asia and Europe were first depicted—rather has to be regarded as on par with the classical cultures of Greece and Rome in terms of artistic versatility and creativity.

Cette étude concerne les bas-reliefs rupestres des montagnes du Kurdistan irakien, notamment ceux découverts dans les trois provinces de Dohuk, Erbil et Sulaymaniyeh.Les bas-reliefs sont une source importante de données sur les sociétés du Proche-Orient ancien. Ils sont des témoignages d’idéologies, de croyances, de cérémonies et de rituels anciens. Nous avons pris en compte une large période depuis le début de l’âge du Bronze jusqu’au 3e siècle après J.-C. Cela concerne un corpus d’étude de 132 objets dont 43 bas-reliefs du Kurdistan irakien. Les bas-reliefs étaient aussi un moyen de satisfaire le désir d'immortalité des gouvernants ; une partie de ces bas-reliefs représentent une iconographie royale avec des scènes de guerre et de victoire sur les ennemis, de couronnement royal, la mise en place des projets d’irrigation, d’autres concernent des événements religieux.L’analyse des bas-reliefs a été effectuée à partir d’observations réalisées sur le terrain et l’étude de la bibliographie existante afin de mieux connaître les causes de leur création. Nous disposons de mesures précises, de photos et de schémas de ces bas-reliefs, élaborés de façon exhaustive et similaire, ce qui permet ensuite de les comparer avec d'autres vestiges archéologiques bien datés. Nous les avons traité sur les plans technique et artistique, en étudiant l’iconographie, les décors, les personnages, les vêtements, les armes et les symboles divins que l’on retrouve sur ces œuvres. Cette analyse détaillée des éléments figurés et des scènes de ces reliefs est très utile pour connaitre leur contexte historique qui étaient encore mal connues, en raison du grand nombre d’avis contradictoires émis par les précédents chercheurs.Nous retraçons à travers ces bas-reliefs une fresque de l’histoire du Kurdistan irakien qui va de 3000 avant J.-C à 300 ans après J.-C. / This study concerns the rock reliefs of the mountains of the Kurdistan (Iraq), including those discovered in three provinces of Dohuk, Erbil and Sulaymaniyeh.The reliefs are an important source of data concerning the societies of the Ancient Near East. They have been used as evidence of former ideologies, beliefs, ceremonies and rituals. We have taken in account a large period from the early Bronze Age until the 3rd century after AD. This concerns a corpus of study including 132 objects which 43 low-reliefs found in the Iraqi Kurdistan. The reliefs were also a way to satisfy the desire for immortality of previous rulers; some of these reliefs represent a royal iconography with scenes of war and victory on the enemies, royal coronation, the implementation of projects of irrigation; others relate to religious events.The analysis of the low-reliefs was conducted from observations of the field and by the study of the previous bibliography to have a better knowledge of the causes of their creations. We have a description of these reliefs with accurate measurements, photos, and drawing, done with exhaustive and similar methods, which then allows them to compare with other well dated archaeological evidence. Then we have dealed with these reliefs on technical and artistic level, by studying their iconography, the decors, the characters, the clothes, the weapons and the divine symbols found on these works. This detailed analysis of the figuredelements and sceneries of these reliefs is very useful to know their historic context that were still not wellknown, because of the large number of conflicting opinions from the previous researchers.We track through these low-reliefs a fresco of the Iraqi Kurdistan history that goes from 3000 BC to 300 years after AD.

The main objective of the thesis is to analyse tax expenditures in the tax system of the Czech Republic. More specifically to identify tax expenditures in legislation setting down personal income tax, corporate income tax and value added tax in 2008 and quantify their impact to tax revenues. The work starts with the review of the literature in this field. There is a rich academic literature dealing with various aspects of tax expenditure analysis starting with their identifi-cation and quantification and continuing to distributional analysis or analysis of compliance costs. Most if the literature originates in the United States where a substantial amount of pa-pers deals with the critique of official tax expenditure reports or with suggestions how to im-prove it. Similar topics are absent in the literature in other countries. Another source are the official tax expenditure reports published in several countries. The conclusion can be drawn that there are no internationally accepted standards of tax expenditures analysis. Another conclu-sion deals with the term tax expenditure itself. It was conceived in the United States in the 1960's to express that many tax reliefs are in fact direct expenditures hidden in the tax system. However sometimes provisions which are not analogical to direct expenditures are called tax expenditures as well. That's why the term tax expenditure is avoided in this thesis. Instead a more general term tax relief is used. Tax expenditures thus represent a subset of tax reliefs. Tax reliefs are defined as provisions of the tax law which represent lower tax liability or deferral of the tax liability for the tax payer. Tax reliefs are identified by their form, i.e. tax exemptions, reduced rates, tax credits etc. Features which represent an integral part of the tax system (e.g. deduction of input VAT) are not identified as a tax relief. This assures that the full list is created. Then the normative analysis is used to identify main rationale for each tax reliefs, i.e. tax reliefs which have been introduced in order to support other public policies' targets (genuine tax expenditures), tax relief which have been introduced in order to increase tax system effectiveness mainly by reducing the compliance costs and finally tax reliefs which share attribute of both aforementioned group. Based on this, there have been identified 210 tax reliefs (PIT: 119, CIT: 62, VAT: 29). From the point of view of further analysis, the most important part represent the genuine tax expenditures. Methods to quantify the identified tax reliefs were devised based on data avail-able. There was identified 57 tax expenditures out of all 210 tax reliefs with total amount of CZK 120 bn. It is important to bear in mind however that the simple addition of tax reliefs is not methodologically correct since abolition of several tax reliefs has different impact on tax revenues than addition of individually quantified impacts. The main contribution of the thesis consists in setting up a complete list of the tax re-liefs in the tax system of the Czech Republic for the taxes with the highest revenues. This will enable to prepare such an analysis on a regular basis, to include other taxes and to improve the methods used. The stakeholders in the field of public finance policy and tax policy will thus have more information available to design more effective policies. Further research dealing with other aspects of selected tax expenditures such as their distributional impacts can draw from this thesis as well.