General Measure Abstract This diploma thesis is focused on general measure as one of the activities of public administration in Czech Republic. The thesis is systematically divided into four consecutive parts. First part is devoted to theroetical treatsie on the various forms of admnistrative acts. This part emphasizes the distinction between abstract administrative acts, individual administrative acts and mixed administrative acts, which are divided into two groups - specifically abstract and abstractly specific. Second part is focused on generals measures in general and its enshrining in czech legal order. This part includes definiton of general measure, its regulation in foreign law, wich is one of the inspirations for czech regulation. Second part of the thesis also includes chapters devoted to materiál and formal aspects of general measures as well as chapter about some particular general measuers. Following part is about creation of a general measure. This is a procedure that is generally regulated by the sixth part of the Administrative procedure code and applies whenever a special law does not says otherwise. This section is divided into five chapters, where each of the last four chapters deals with a different phase of the process. Last part is devoted possibilities of reviewing general measures....

The purpose of this essay is to investigate and analyze how specifically appointed social workers – barnsekreterare work within the foster care with foster placed children and their network and how specifically appointed social workers specifically work with the best interest of the child in their daily work and in relation to attachment theory within foster placement for children and how they prioritize the attachment between children, foster parents and biological parents throughout foster placements. For this essay there will be documented research of the topic and earlier studies, together with the theory done on attachments theory. This essay will also include the point of view of the best interests of the child throughout the text.  Three semi-structured interviews are going to be held with three different specifically appointed social workers within one big city in Sweden. Sixteen open questions are going to be asked which are divided in between the work social workers do with biological parents versus foster parents. The result will then be documented, consisting of quotes from the social workers, a summary of their answers. With the documentation, an analysis will continuously be made with the purpose of finding similarities and differences between the earlier studies made and the answers of each social worker.  From the gathered information and the analysis of the empirical material the conclusion was made that the specifically appointed social workers work very thoroughly with upholding the law stated rights of every individual within the child’s network, but due to the variety of errands and cases it is a constant moral dilemma for most social workers. The importance of the attachment however is something that is never forgotten but modified to best suit the child’s needs within the foster home.

This diploma thesis deals with a historical development of the nature preservation. Then it shifts its focus to various commitments emerging from the international as well as EU laws. At the international level, the work individually describes several international contracts related to the preservation of natural ecosystems. Within the scope of the European law, the thesis focuses on the realization of the nature preservation, using the system called Natura 2000 and its factual implementation into the Czech law. The text also examines the nature preservation and its impacts in the constitution of the Czech Republic. After a brief introduction to the law no. 114/1992 Coll., on the preservation of nature and landscape, the work in detail analyzes individual categories of general and specific territorial preservation. Finally, the thesis examines the case study on the mining towers in the micro-region Frenštátsko in the context of several questions related to the preservation of nature and landscape.

近年來房價持續攀升，政府決定實施特種貨物及勞務稅條例以降低投機買賣之行為，達到防止房價泡沫化，平抑房價之目的。為探討資本市場對該條例之預期，本論文首先以事件研究探討特種貨物及勞務稅條例消息公布之際，上市櫃建設公司是否產生負的累積異常報酬率，並採用迴歸模型探討公司特性與該公司受特種貨物及勞務稅條例影響幅度的關聯性。本論文進而透過對上市櫃建設公司營業收入及營業毛利率在特種貨物及勞務稅條例消息公布後是否產生不利影響之探討，了解特種貨物及勞務稅條例消息公布對建設公司銷售面之實質影響，最後採用迴歸模型探討公司特性與建設公司銷售面受影響幅度之關聯性。 本研究研究結果發現： 1、在特種貨物及勞務稅條例消息公布之相關事件日，上市櫃建設公司普遍均產生顯著的負向股票異常報酬率。 2、股票累積異常報酬率與公司特性關聯性之迴歸結果顯示，研議及開徵特種貨物及勞務稅消息公布之事件日，存貨比率較高、公司規模較大、公司成長性較高之上市櫃建設公司，其累積異常報酬率較低。 3、在特種貨物及勞務稅條例消息公布後，上市櫃建設公司之營業收入產生不利影響，但對營業毛利率並無顯著之不利影響。 / In order to curb the housing price hike and prevent housing bubble, Taiwan government implemented the Specifically Selected Goods and Services Tax Act. The Act is expected to have negative impacts on stock market returns of construction companies and real estate market. Using event study method, this study examines the stock market reactions to the announcements of the legislature policy. This study explores the relation between the stock cumulative abnormal returns (CAR) of the Act and firm characteristics. This study finds that the stock market reacts negatively when the news of the Act are released. The regression results indicate when the news of the Act are released, for construction companies, CARs are negatively related with inventory-to-total assets ratio, corporate size and growth. This study also finds the construction companies’ revenue reflected the negative impacts on real estate market.

In this diploma thesis I deal with the issue of a musical sign. My goal is to introduce theory of musical sign, which would primarily address the question of its object. It seems that the object of the musical representation is the most problematic part of this thesis. I have based my arguments on theories of Eduard Hanslick, Susanne Langer and Felicia Kruse. Also, the emotions are heavily connected to this question. I attempt to find out if emotions may be the actual object of musical sign and what should its character be. I do so through a critical assesement of the above mentioned theories. The hypotethical outcome of this thesis such theory of musical sign which would address the dilema of musical emotions but also a paradox of composer - listener part in musical representation.

2010年台灣經濟成長率創新高，然貧富差距卻是台灣面臨最大問題之一，為避免大眾不良觀感，行政院乃針對高價服務、商品或交易，研議特種銷售稅，即通稱之「奢侈稅」，並於2011年通過與施行「特種貨物及勞務稅條例」。各國採行特種銷售稅種類繁多，課徵目的、稅率各有不同。究竟我國課徵奢侈稅制度與他國制度有何不同? 課徵奢侈稅效果為何?此為本研究主要動機。 本研究針對上述問題，採文獻分析與深度訪談法，進行深入的分析與探討。經實證分析發現：（1）主要國家課徵奢侈稅，課徵項目與目的各異。（2）解決不動產飆漲問題，多管齊下多重效果。（3）透過交易稅抑制投機，短空長多。（4）國際間相互依存，政府政策相互影響。（5）資訊透明化是決定市場機制能否發揮功效之關鍵之一。（6）不動產市場存在三種價格，阻礙不動產市場發展，更違反社會正義。（7）我國房價高漲主因財產稅稅負偏低。 / Although economic growth in Taiwan hit an all-time high in 2010, the gap between the rich and the poor has become one of Taiwan’s most serious issues. The Executive Yuan, in an effort to avoid negative public perceptions, held deliberations on a special sales tax for high-priced services, goods and trade, also commonly known as a “luxury tax”. The “Specifically Selected Goods and Services Tax Act” was sent to the Legislative Yuan for review 2011. Countries around the world have implemented many kinds of special sales tax. Such taxes differ in regard to their intended purpose and imposed rate. Exactly how does Taiwan’s imposed luxury tax differ from those of other countries? What has been the result of imposing the luxury tax in Taiwan? Finding out the answers to these two questions is the primary objective of this paper. This study conducted literature analysis and in-depth analys. Through the empirical analysis we found that: (1) The items and reasons for taxing should be considered separately. (2) In addressing the issue of soaring real estate prices, multi-pronged approaches bring multiple results. (3) Transaction taxes to control speculation result in short-term pain, but long-term gain. (4) Because of the interdependent nature of nations, the government policies of a given nation influence other nations. (5) information transparency is a key factor in deciding whether or not market mechanisms can be effectively leveraged. (6) the existence of three different prices in the real estate market is a barrier to the development of the market and, more importantly, violates the principles of social justice. (7) the main reason behind the rocketing price of housing in Taiwan is the low property tax burden.

DotVVM, WebAssembly, WASM, Blazor, ASP.NET Core, .NET Core, .NET, Mono, JavaScript, JavaScript engine, LLVM, AOT compiler, JIT compiler, WSL

SAP S/4HANA, project management, ERP implementation, project, time management, cost management, SAP Activate, valuation tool.