1 Abstract: The tax system and agreements on the avoidance of double taxation This diploma thesis "The tax system and agreements on the avoidance of double taxation" is focused on practical issues in the field of using international corporate structure in order to decrease the tax liability applicable on entrepreneurs. The diploma thesis includes the basic description of the legal rules applicable in the Czech Republic, such as acts and also international treaties. In the field of EU law, the diploma thesis described briefly EU directives based on which it is possible to transfer dividends, interest and royalties between mother and daughter companies without withholding tax payable in the Czech Republic. International treaties described in this diploma thesis were double taxation avoidance treaties between the Czech Republic and Cyprus and between Cyprus and Seychelles. First part of the diploma thesis is describing legal regulation of income taxes applicable in the Czech Republic. It is aimed mainly on interests, dividends and royalties. The first part of the diploma thesis is of theoretical nature which gives basics for the second and third part which practically analyze possibilities to decrease tax burdens of entrepreneurs. Second part of the diploma thesis brings analysis of individual model situations...

Thesis. 1978. M.Arch--Massachusetts Institute of Technology. Dept. of Architecture. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Includes bibliographical references. / M.Arch

Measuring the shore platform width might be an effective way to measure the rate of coastal retreat. The processes controlling shore platforms are a highly debated topic throughout the coastal science community. Some researchers believe that marine processes control them and other researchers believe that physical weathering is responsible. This study determined the relationship between rock mass classification systems and shore platform widths as a diagnostic tool to predict the rate of recession. Testing took place along the Mahia Peninsula and Tatapouri on the East Coast of New Zealand. A Garmin eTrex hand-held GPS unit was used to map both the cliff base position and the edge boundary of the shore platform. Data analysis for Mahia Peninsula showed a linear relationship with a r2 value of 68% with a negative regression line. The data for Tatapouri showed that there was no linear relationship, but has an r2 value of 68% when a polynomial fit to the 2nd order was apply to the data (appendix). The estimated rate of erosion, ranges from 0.61 to 17.8 0.06 mm y-1 for Mahia Peninsula and 1.32 to 16.45 0.08 mm y-1 for Tatapouri.

Marine energy is a renewable source that has not been exploited widely. Fetching the off-shore marine energy requires a lot of investments, thus, maximizing the power delivered by the marine current system is important. Marine current power generation may be limited during certain periods due to weather situation and far distance power transmission that makes failure rate arise and repair time long. In this thesis, using marine current speed recorded at Taiwan coastline, we analyze the reliability and not-delivery energy indices of different off-shore power collection topologies and transmission system by using fault tree analysis and network reduction method. Model parameter uncertainty effects on the system reliability are studied and economic assessments of these configurations are also conducted.

Thesis (Ph. D.)--Rutgers University, 2008. / "Graduate Program in Ecology and Evolution." Includes bibliographical references.

Fartygstransport drivs av marina bränslen som avger avgasutsläpp. När fartygen står i hamn förbränner de sitt eget bränsle för elgenerering ombord, förbränningen orsakarluftföroreningar och buller i hamnområdet. Genom de luftföroreningar som sker från koldioxid, koloxid, svaveloxid, kväveoxid och partiklar fås negativa effekter på människa, miljö och ger samhället höga kostnader. För att minska utsläppen kan man ansluta fartygen till elnät på land. Syftet med arbetet var att undersöka elnätets potential till fartygsanslutningar i hela Umeå Hamn. Bakgrunden var att Kvarken Ports (ägare av Umeå Hamn och färjan) planerar en ny färja som skall sjösättas år 2020 och trafikera sjöleden mellan Umeå och Vasa. De vill utreda möjligheterna att landansluta fartyget till elnätet och elnätsägaren Umeå energi måste undersöka förutsättningarna.Arbetet är utfört med bakgrund av totalt sex fartyg fördelade på tre hamnplatser, färjeterminalen, inre hamnen och Gustavs udde med ett effektkrav på totalt 3,755 MVA. Vid dimensionering undersöktes två lösningar för inkoppling av landström, den ena genom inkoppling på genomgående vindkraftkabel och andra vid närmaste uttagspunkt för befintligt nät.För att undersöka landströmmens fördelar undersöktes miljöpåverkan och kostnadsvinster. Vindkraften som produceras vid Umeå hamn består av tre verk som under år 2014 producerade 13,9 GWh medan den beräknade energiåtgången för fartygen är beräknat till 3,95 GWh/år. Producerande enhet i form av vindkraft är inte kontinuerligt och andra energikällor behövs. Kablarna som går genom Umeå hamn är inkopplade till Holmsunds fördelningsstation som kan försörja fartygsanslutningarna vid låg vindkraftsproduktion. Arbetet visade på starkt elnät oberoende val av lösning. Fartygsanslutningar i hamnen krävde utbyggnad av elnätet med en investering mellan 800 tkr upp till 1,7 Mkr beroende på val av lösning. Vid inkoppling till landström blir elpriset för fartygen billigare eftersom de kan köpa landel till lägre pris än kostnaden för dem att själva producera ombord. Utsläppen vid inkoppling av landström reduceras till över 98 % jämfört med bränslegenererad el. Utsläppsminskningenger ekonomisk besparingen genom lägre samhällskostnader till följd av en bättre hälsa för människa, miljö och natur. Det här bevisar att landström kan bidra till att starkt reducera utsläppen i områden runt hamnen och minska kostnader. / When ships are at dock they burn their fuel to generate electricity onboard, causing air and noise pollution in the port area. The pollution obtains negative effects on people, the environment and gives the community high costs. One solution to reduce these pollutions is to connect the ships to the on land electrical grid; this method is called cold ironing. To see if this is a solution the grid owner Umeå Energi has to investigate the condition of the grid for ship connection.The thesis is done with a background of six ships on three wharves with a power requirement of 3,755 MVA. The report suggests two potential solutions for engaging the shore, one with the wind power cable and the other with the nearest grid for the ports. The investigation showed a strong grid and an expansion of the grid for the cold ironing would need an investment for 800 thousand up to 1,7 million Swedish kronor, depending on the choice of solution. To find out the benefits for cold ironing in the area for environmental and social cost reduction. There is three wind power plants near Umeå harbor and they produced year 2014 13, 9 GWh, while the estimated energy consumption for the vessels is at 3, 95 GWh. Wind energy production is not continuous and other energy sources is needed. The cables in the harbor are connected to Holmsund distribution station which can supply the vessels at low wind power production. When connected to shore power the price of electricity for ships is less expensive when cold ironing instead of on board generation.Emissions at the shore could reduce to over 98% compared with fuel generated electricity. The reduction in emissions provides economic savings through lower social costs due to better health for people, the environment and nature. This proves that cold ironing can help to greatly reduce emissions in areas around the port and reduce costs.

The prediction of morphological responses of natural and engineered beaches to the prevailing wave, tide and wind conditions continues to be a challenge due to the wide variability in site conditions and the underlying complexities of the processes involved. For this reason, field measurements, especially with a good spatial and temporal resolution, play a critical role in monitoring the performance of intervention work. This thesis presents the results of a five-year study at Aberdeen beach on the North Sea coast of the UK, with the aim of obtaining and analysing high-quality field measurements of beach dynamics before and following beach nourishment and the installation of nearshore breakwaters. Beach topographic data were collected between June 2006 and July 2011 at approximately monthly intervals using real time kinematic GPS, augmented by Argus video monitoring. An assessment of the horizontal and vertical errors of the Argus system found it to be comparable to other similar installations. The initial response of the area of beach subject to recent intervention works was the formation of stable bays in the lee of the nearshore structures, making this zone morphologically distinct from other areas of the beach. Time-synchronous wave data was collected from nearshore wave buoy measurements, or derived from transformed Met Office model-predicted wave data, and were considered in relation to the timing of beach morphology responses to the prevailing wave conditions. A strong link was observed between the 30-day average wave height and the beach dynamic, with erosion commencing when Hm0 rose above 1 m, and antecedence being an important factor in beach response to successive winter storm events. The data and insights from the present study can be used to develop better predictive models and coastal monitoring strategies. Future studies seeking to further understand beach response would benefit from the ability to capture variation within tidal cycles, and to be able to connect the beach to wider nearshore and offshore bedforms and marine processes.

published_or_final_version / Ecology and Biodiversity / Master / Master of Philosophy

No description available.

This study explores and identifies the needs of North Shore women during their postpartum period (0-3 months). In order to compare the perspective of the service users and the professional care givers, data were collected from three groups: new mothers, community health nurses and hospital maternity nurses. Discussions resulting from eight focus group interviews were the primary source of information for this exploratory study. Six groups of mothers, one group of community health nurses and one group of hospital nurses participated in the focus group discussions. The total number of participants were thirty-three mothers, eight community health nurses and six hospital nurses. Content analysis of the qualitative data identified three themes: 1) lack of knowledge, 2) role confusion and/or role redefinition, and 3) lifestyle adjustments. Each theme was examined within the context of three developmental time periods: the first week, 1 week to 6 weeks, and 6 weeks to three months. The data indicated that women were concerned with six tasks during their postnatal period: breast-feeding, infant care, maternal care, maintaining their spousal relationship, sibling care and household care. The relationship of each task to each theme was considered in each time period. In addition to the themes and tasks identified, the focus groups revealed that assistance and emotional support from spouses, other family members and friends is one of the most important components in the maternal recovery and adjustment process. The overall findings of the study indicate that during their postnatal period the mothers needed information, support and validation to assist them in adapting to their role as parents. The results of this study have implications for health care service providers, agencies and organizations providing services and resources to women and their families, and for the family and friends of new mothers.