The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.

A presente pesquisa compreende o estudo e a tradução para o português do prólogo e da retórica do Tesouro de Brunetto Latini. Trata-se de uma compilação escrita em francês, por volta de 1260, que reúne matérias úteis para a política, entendida como arte de governar uma cidade. O Tesouro está dividido em três livros, um sobre teórica, um sobre ética e outro sobre política, o qual inclui uma arte retórica e um manual do podestade. O estudo do prólogo mostrou que a política é o fio condutor deste texto no gênero humilde que, para ensinar, compila excertos de diversas autoridades de maneira ordenada. Por sua vez, a arte retórica, parte da política, segue de perto a matéria do tratado De inventione, de Cícero, e traz também preceitos para a escrita de cartas, preceitos de artes poéticas e exemplos históricos e bíblicos. Por seus preceitos e exemplos, que são tanto retóricos quanto éticos, o Tesouro ensina e faz o elogio da política, ao mesmo tempo que se apresenta como uma memória. / This study encompasses an analysis and a Portuguese translation of the prologue and the rhetoric of Brunetto Latini\'s Tresor. The text is a French compilation written around 1260, and it compiles materials useful to the science of politics, which is defined as the art of ruling a city. The Tresor is divided into three books, one about theorics, one about ethics, and the other about politics, which includes an art of rhetoric and a handbook for the podestà. The analysis of the prologue shows that politics are the guiding principle of the text, which is written in plain (attenuata) style, thus meant for instruction, and compiles and puts in a specific order excerpts taken from various authorities. As for the art of rhetoric, a part of politics, the text closely follows the subject matter of Cicero\'s De intentione, and also has precepts for letter writing, principles of poetry and historical and biblical examples. Through the precepts and examples, which are rhetoric as well as ethic, the Tresor teaches and praises politics, and at the same time operates as a memory.

No presente trabalho busca-se demonstrar a inovação trazida pela regulamentação dos Estados-partes do Mercosul, especialmente pela brasileira, que conferiu ao particular o direito subjetivo de postular Opiniões Consultivas diretamente ao Tribunal Permanente de Revisão. Para tanto, destaca-se a condição de sujeito de direito internacional adquirida pelo particular por meio de normas advindas de integrações entre Estados soberanos. Da mesma forma, a importância que possui um tribunal legitimado e com atribuições claras, tendo por exemplos a União Europeia e da Organização dos Estados Americanos, onde o Tribunal de Justiça e Corte Interamericana de Direitos Humanos são reconhecidos como responsáveis diretos pelo sucesso destes blocos. Dentre suas competências, destaca-se o protagonismo que tiveram as suas faces consultivas, representadas pelo reenvio prejudicial e pelas opiniões consultivas, respectivamente, instrumentos que não foram apenas responsáveis pela harmonização das legislações internas com a norma da integração, mas também por criar uma verdadeira cooperação jurisdicional entre organismos jurisdicionais interacionais e as jurisdições nacionais. Institutos que se assemelham às opiniões consultivas do Mercosul, cuja legitimação em postulá-las diretamente ao Tribunal Permanente de Revisão é conferida ao particular de forma inovadora em processos de integração. / This paper seeks to demonstrate the innovation brought about by the regulations of the Mercosur States Parties, especially by the Brazilian, which gave the individual the subjective right to apply for Consultative Opinions directly to the Permanent Review Tribunal. In order to do so, the condition of being a subject of international law acquired by the individual is highlighted, through norms derived from integrations between sovereign states. Likewise, the importance of a legitimate and clearly defined court, for example the European Union and the Organization of American States, where the Court of Justice and the Inter-American Court of Human Rights are recognized as directly responsible for the success of these blocs. Among its competences, the leading role played by advisory opinions, represented by the reference for a preliminary ruling and by the advisory opinions respectively, were not only responsible for the harmonization of domestic legislation with the integration rule but also for creating a genuine Jurisdictional cooperation between national courts and national courts. Institutes that resemble the consultative opinions of Mercosur, whose legitimacy in postulating them directly to the Permanent Review Tribunal is given to the individual in an innovative way in integration processes.

The media exaggerates the capabilities of crime laboratories while it publicizes the wrongdoings of individual forensic scientists. Such portrayals skew the perspectives of jurors and hinder expert witness testimony. Complicating the problem are separate, but related, phenomena that influence how forensic laboratories conduct casework. These phenomena are Cole and Dioso-Villa's conceptualization of the unrealistic expectations of forensic science created by fictional television, known as the CSI Effect; the Daubert ruling on the admissibility of expert testimony; and some federal policy changes as a result of a National Academy of Sciences (NAS) report that impacted requirements for the daily operation of crime laboratories. This study sought to better understand which among these phenomena had the greatest effect on policy development and implementation related to crime lab operations. Quantitative survey data were collected through an online survey from a nationwide sample (n = 124) of forensic practitioners belonging to the American Society of Crime Laboratory Directors. The data were analyzed using ANOVA to evaluate the influence of each factor (CSI Effect, Daubert ruling, and NAS report) on policy creation within crime laboratories. Results indicate that the CSI Effect has a statistically greater impact on policy creation than did either the Daubert ruling or the NAS report (p <.001). The implications for positive social change stemming from this study include recommendations to lawmakers and administrators to reevaluate performance objectives related to operations and increase awareness of the CSI Effect in order to promote scientifically sound results and increase the effectiveness of testimony at trial.

Title of Thesis¡GThe Effect of Taiwan Local Factions on Local Election¡XA Case Study on Fongsan City in Kaohsiung County Department¡GIn-service Master Program, Institute of Interdisciplinary Studies for Social Sciences, National Sun Yat-Sen University Professor¡GDr. Chang, Tao-Yi Graduate Student¡GWu, Chu-Hui Key words¡Glocal factions, election, change of ruling parties, political domain, patronage-clientelism, multiple-party trend Election is a symbol of universal value of democratization. The birth of local factions in Taiwan is closely related to election. Ever since the move to Taiwan, the government of National Party (Kuomintang), with the intention to solidify its political power, took the united and monopolized economic interests in different districts as the conditions to exchange for local powers or the devotion of political loyalty from the leaders of different ideas. For a long time these people with actual local power have been training a lot of ¡§pile legs¡¨ and loyal supporters. With the help of them, a gigantic social relationship network is established. After that, through elections, they enter the local governments of different townships in various counties and cities, or step on the stage of the parliament, thus forming influential political power. The basic function of local factions is exerted on election. In the process of election, local factions play a pushing role in the political participation, and monopolize the local political and social resources. Nevertheless, after local factions have gone through the change of ruling parties and the rearrangement of political domains in the year 2000, whether the patronage-clientelism has any subtle changes subsequently caused is worthy of making in-depth observation. Kaohsiung County is a place of origin for democratization of Taiwan, and Fongshan City is a major township with political and economic influences in Kaohsiung County. With the change of ruling parties and under the impacts of financial reforms, the thesis mainly investigates the past and current situations of local factions in Fongshan City, and expects to further clarify whether factions will develop towards the multiple-party trend.

Magistro baigiamojo darbo pavadinimas „Nacionalinių teismų teisė ir pareiga kreiptis į Europos Teisingumo Teismą“. Darbą sudaro įvadas, keturios dalys, išvados ir pasiūlymai. Magistro darbe nagrinėjami teisės ir pareigos kreiptis dėl preliminaraus nutarimo probleminiai aspektai, didžiausią dėmesį skiriant kreipimosi į ETT ir asmens iš Bendrijos kilusios teisės apsaugos santykio analizei. Autorė darbe remiasi Lietuvos ir užsienio šalių autorių moksliniais darbais, konferencijų medžiaga, ETT jurisprudencija. / The title of the thesis is “The Right and Obligation of the National Courts to Apply to the European Court of Justice”. The thesis consists of introduction, four parts, conclusions and suggestions. The work includes the analysis of the problematic aspects related to the right and obligation to apply for the preliminary ruling. The main attention is paid to the analysis of the relation between the cases of appeal to the ECJ and the protection of a person’s right arising from the Community. The author of the work refers to the scientific works of Lithuanian and foreign authors, conference material, the jurisprudence of the ECJ.

Katika kuangalia lugha ya Kiswahili, utaona kuwa uchaguzi wa lugha hii kama lugha ya taifa nchini Kenya na kama lugha ya taifa na lugha rasmi nchini Tanzania unatokana na mambo mengi ya kihistoria, kisiasa, kidini na hata kijamii. Mambo haya yamesaidia katika kukubalika kwa lugha hii na watu wengi katika nchi hizi na nchi nyinginezo ulimwenguni. Makala haya yananuiwa hasa kuangalia namna ambavyo vita mbalimbali vilivyosaidia katika uenezaji na ukuaji wa lugha ya Kiswahili katika ule makabala wa kuangalia historia ya Kiswahili.

This thesis describes the system of submitting observations envisaged in Article 23 of the Protocol on the Statute of the European Court of Justice. The thesis seeks to illustrate and criticize the utilization of the system enshrined in Article 23 by the member states of the European Union. The experience of the United Kingdom is analyzed by examining the preliminary ruling judgments that the government of the United Kingdom has submitted observations in order to describe the system and demonstrate its application by a member state of the European Union.

Abstract The present study analyses the role of women in the Roman Catholic Church and the main question addressed is: “How do women construct and maintain an adult Catholic identity in the light of social, political, economic and religious changes?” In order to answer this question I began with grounded theory which enabled me to locate my research in the everyday lives of the study participants. In the course of the research I made a methodological shift to an institutional ethnographic approach in order to better understand the women’s lives as Catholics. One of the major tenets of an institutional ethnographic approach is that in modern bureaucratic organisations the authority and instructions of institutions and organisations are carried via the texts they produce. These texts can be written texts or they can be videos, film, etc. Because they carry the authority of the institution or organisation texts have the power to shape people’s lives and co-ordinate their everyday activities with multiple others, without, however, wholly determining them. In common with other major organisations the Roman Catholic Church is a large, worldwide organisation which relies on the texts it produces to carry its instructions and authority into the homes, churches and personal lives of its members. The greatest production of written texts by the Catholic Church in the modern era took place at the Second Vatican Council (1962-1965). While many feminist scholars have dismissed the Council proceedings as saying very little about women in particular, I argue that the Councillors’ writings in several major texts have strongly and specifically impacted the lives of contemporary Catholic women. Consequently, while all the texts produced by the bishops at the council can be considered of interest to practising Catholics generally, in this study I have chosen to focus on texts that related to issues that have proved to be of particular interest to the participants of this research study: the role of the laity in the church, Mariology and marriage. In order to carry out the research involved in this study I interviewed thirty women in Australia and thirty women in Ireland between the ages of 55 and 19 years of age. The Australian women immigrated to Australia during the years 1970 and 1997. All of the participants had been baptised into the Roman Catholic Church as babies and they all underwent a similar socialisation process growing up in Ireland.

Abstract The present study analyses the role of women in the Roman Catholic Church and the main question addressed is: “How do women construct and maintain an adult Catholic identity in the light of social, political, economic and religious changes?” In order to answer this question I began with grounded theory which enabled me to locate my research in the everyday lives of the study participants. In the course of the research I made a methodological shift to an institutional ethnographic approach in order to better understand the women’s lives as Catholics. One of the major tenets of an institutional ethnographic approach is that in modern bureaucratic organisations the authority and instructions of institutions and organisations are carried via the texts they produce. These texts can be written texts or they can be videos, film, etc. Because they carry the authority of the institution or organisation texts have the power to shape people’s lives and co-ordinate their everyday activities with multiple others, without, however, wholly determining them. In common with other major organisations the Roman Catholic Church is a large, worldwide organisation which relies on the texts it produces to carry its instructions and authority into the homes, churches and personal lives of its members. The greatest production of written texts by the Catholic Church in the modern era took place at the Second Vatican Council (1962-1965). While many feminist scholars have dismissed the Council proceedings as saying very little about women in particular, I argue that the Councillors’ writings in several major texts have strongly and specifically impacted the lives of contemporary Catholic women. Consequently, while all the texts produced by the bishops at the council can be considered of interest to practising Catholics generally, in this study I have chosen to focus on texts that related to issues that have proved to be of particular interest to the participants of this research study: the role of the laity in the church, Mariology and marriage. In order to carry out the research involved in this study I interviewed thirty women in Australia and thirty women in Ireland between the ages of 55 and 19 years of age. The Australian women immigrated to Australia during the years 1970 and 1997. All of the participants had been baptised into the Roman Catholic Church as babies and they all underwent a similar socialisation process growing up in Ireland.