This thesis contains analysis of selected provisions of the European and Czech legislation on value added tax, with attention to a specific role of invoices in VAT mechanism. The purpose of this thesis is an evaluation of the quality of transposition and implementation of the European law to the Czech legislation and analysis of selected rules and their effect on economic practice. The outcome of this thesis is a proposal of specific amendments to analyzed provisions of both European and Czech VAT law in order to secure businesses' burdens reduction and effective tax collection.

This thesis is a part of the k-Wave project, which is a toolbox for the simulation and reconstruction of acoustic wave felds and one of its main contributions is the planning of focused ultrasound surgeries (HIFU). One simulation can take tens of hours and about 60% of the simulation time is taken by the calculation of the 3D Fast Fourier transforms. Up until now the 3D FFT has been calculated purely by the FFTW library and its 1D decomposition, whose major limitation is the maximum number of employable cores. Therefore we introduce a new approach, called the 2D hybrid decomposition of the 3D FFT (HybridFFT), where we combine both MPI processes and OpenMP threads to reach as best performance as possible. On a low number of cores, on the order of a few hundreds, we are about as fast or slightly faster than FFTW and pure MPI 2D decomposition libraries (PFFT and P3DFFT). One of the best results was achieved on a 512^3FFT using 512 cores, where our hybrid version run 31ms, FFTW run 39ms and PFFT run 44ms. The most significant performance advantage should be seen when employing around 8-16 thousand cores, however we haven't had an access to a machine with such resources. Almost a linear scalability has been proven for up to 2048 employed cores.

Die Nitron-Cycloaddition an ein dearomatisiertes Phenol ermöglichte den leichten Aufbau des Phenanthrengerüstes von Codein in der gewünschten Konfiguration. Weitere Schritte führten mit kompletter Diastereoselektivität zu Allopseudocodein und nach Allylverschiebung durch Hydrolyse der Chlorcodide schließlich zu (±)-Codein.

This diploma thesis entitled "Environmental policy of the European Union and its impact on the environmental policy of the Slovak Republic" targets the environmental policy of these two entities, focusing on a specific area, namely waste management. Despite the fact that environmental policy did not belong to the original agenda of the European Union during its creation, today, due to the gradual development characterized in the first part of the work, the EU is a prominent player in this field. In other parts of the work we describe how Slovakia has gradually undergone a progressive change, ie Europeanization, through its involvement in EU policies. Based on the membership of the Slovak Republic in the European Union since 2004, the Slovak Republic has obligations and commitments, which shows the significant influence of the European Union, and thus the existing environmental policies of the Member States are no longer politically or legally separated from EU environmental policy. In addition to the goal of providing a comprehensive overview of the development of environmental policy of the both European Union and the Slovak Republic since its formation, the main goal is to analyze the implementation of waste management in the form of Framework Directive 2008/98 / EC on waste. This goal is based...

[pt] Esta dissertação apresenta um resumo geral sobre as obras de construção do Túnel Milagres, escavado em rocha (filito), com extensão de 818 metros, entre os municípios de Salgueiro (PE) e Penaforte (CE). Este túnel faz parte do Projeto de Integração do São Francisco (PISF), em execução desde 2007, e com inauguração prevista para 2021. O trabalho aborda brevemente os métodos de classificação de maciços rochosos, os métodos de escavação de túneis e a importância da instrumentação geotécnica na execução desta obra. São estudadas seis seções instrumentadas da escavação do Túnel Milagres, avaliando-se os deslocamentos medidos por meio das convergências e os recalques. Observou-se que as medições de convergência e de recalque estão interligadas. Verificou-se, ainda, a estabilização das seções monitoradas após 60 dias. / [en] This dissertation presents a general summary on the excavation works of the Milagres Tunnel, excavated in rock (Phyllite), with an extension of 818 meters, between the municipalities of Salgueiro (PE) and Penaforte (CE). This tunnel is part of the São Francisco Transposition Project (PISF), under construction since 2007, and planned to be inaugurated in 2021. This work briefly addresses the classification methods of rocky masses, the tunneling excavation methods of and the importance of geotechnical instrumentation on this project. Six instrumented sections of the excavation of the Milagres Tunnel are evaluated, focusing at the measured values of convergence and displacements. It is observed that convergence and settlement measurements are interconnected. stabilization of the monitored sections was observed after 60 days has been noted.

À partir de quarante-huit extraits empruntés à dix-huit manuels de Portugais Langue Étrangère (PLE) publiés au Brésil et aux États-Unis entre 1954 et 2008, s’effectuera une analyse de la représentation de la brésilianité – traduction du mot « brasilidade » en portugais, un concept qui condense les principales caractéristiques de la culture et de l’histoire brésiliennes – depuis sa construction à l’époque du Brésil colonial (1500-1815), jusqu’à son utilisation à l’ère de la mondialisation (période considérée à partir des années 1950). En me basant sur le système de conception des auteurs, j’observe que la manuélisation ne se limite pas à rendre compte des ruptures et des continuités qui s’établissent entre le savoir savant et le savoir réellement enseigné, ce qui équivaudrait à un cas spécifique de transposition didactique (Verret 1975). Bien davantage, ces extraits corroborent l’idée selon laquelle les manuels dont ils sont issus expriment un ensemble d’idéologies, en particulier l’idéologie du bonheur (Ellul, 1998), caractéristique fréquemment attribuée aux images d’un certain Brésil ainsi réduit à n’être perçu que comme un lieu de joie, dansant et chantant (Almeida Filho, 2005). / This analysis of the representations of Brazilianness (translation of the word « brasilidade » in Portuguese, a concept that embodies the main features of Brazilian culture and history) – from its construction in colonial Brazil (1500-1815) through to its use in the era of globalization (starting in the 1950s) – is based on forty-eight excerpts taken from eighteen Portuguese as a Foreign Language textbooks published in Brazil and the United States from 1954 to 2008: considering the authors’ process of conception, it can be noted that manualization is not only satisfied by the interruptions and continuities established between scholarly knowledge and knowledge to be taught, which would be classed as a specific case of didactic transposition (Verret 1975). These excerpts confirm the idea that their respective textbooks express certain ideologies, which include the ideology of happiness (Ellul, 1998), a characteristic frequently attributed to images of Brazil as a joyful place where singing and dancing abound (Almeida Filho, 2005). / Por intermédio de quarenta e oito excertos provenientes de dezoito manuais de Português Língua Estrangeira (PLE) publicados no Brasil e nos Estados Unidos entre 1954 e 2008, são analisadas as representações da brasilidade (conceito que concentra as principais características da cultura e da história nacionais) – desde sua construção no período do Brasil colonial (1500-1815) até seu uso na era da globalização (a partir da década de 1950): partindo do sistema de concepções dos autores percebe-se que a manualização não se satisfaz apenas com as rupturas e continuidades estabelecidas entre o saber sábio e o saber a ser ensinado; o que seria um caso específico de transposição didática (Verret 1975). Tais extratos validam a idea de que seus respectivos manuais expressam certas ideologias; dentre elas, a ideologia da felicidade (Ellul, 1998), característica frequentemente atribuída às imagens do Brasil enquanto lugar de alegria cantante e dançante (Ameida Filho, 2005).

Cette recherche se situe dans le cadre de la théorie anthropologique du didactique (TAD) dont elle utilise la notion de parcours d’étude et de recherche (PER) ainsi que le modèle des praxéologies. La problématique étudiée est celle de la détermination d’éléments de l’équipement praxéologique d’un enseignant, utiles pour la réalisation du projet de mise en œuvre d’un PER monodisciplinaire et finalisé par l’étude des programmes de mathématiques français en vigueur durant la période 2013-2015. Nous étudions les conditions et contraintes influant sur le processus de transposition didactique interne que conduisent deux enseignants, depuis l’appropriation d’un document qui leur est fourni, et dans lequel sont décrites les organisations mathématiques et didactiques visées, jusqu’à la réalisation didactique dans la classe. Cette enquête développe une étude clinique, permettant l’analyse des dimensions des praxéologies didactiques que ces enseignants activent, dans lesquelles apparaissent leurs rapports personnels aux mathématiques, à leur enseignement et leur apprentissage et au métier d’enseignant. Celles-ci, confrontées à l’étude de l’équipement praxéologique d’un troisième enseignant offrant des conditions favorables à la réalisation d’un PER, mettent en évidence un modèle épistémologique dominant et révèlent des besoins infrastructurels mathématiques et didactiques. / The framework of this research is the anthropological theory of the didactic (ATD), from which it uses the notion of a study and research path (SRP) as well as the model of praxeology. It studies the determination of the elements of a teacher’s a praxeological equipment which is considered useful in the implémentation of a monodisciplinary SRP, for the French mathematics programs’ teaching beetween 2013-2015. The study is divided into two related questions. Firstly, which didactic praxeologies could be regarded as useful to achieve the objectives of the project under consideration ? Secondly, what is likely to explain the difficulties encountered in the diffusion and reception of such didactic praxeologies with teachers ? We study the conditions and constraints on the internal didactic transposition’s process that two teachers undertook starting from the appropriation of a provided document, describing the targeted mathematical and didactic organizations, up to its implementation in the classroom. This inquiry develops a clinical study, allowing to analyze the dimensions of the didactic praxeologies activated by teachers, in which their personal relations to mathematics, and to mathematics teaching and learning and to the teaching profession arise. These didactic praxeologies, when confronted with the study of the third teacher’s appropriate praxeological equipment, highligth a dominant epistemological model and reveal needs for the development of mathematical and didactic infrastructures.

Le présent mémoire de recherche-création a pour objet les réécritures théâtrales des contes. Si le conte merveilleux et le théâtre sont a priori deux genres littéraires distincts de par leur origine, leur nature et leur mode d’expression, ils présentent néanmoins des points communs qui facilitent la transgression des frontières génériques. Aussi les dramaturges se sont-ils parfois risqués à proposer des adaptations de contes merveilleux pour le théâtre. C’est par exemple le cas de Joël Pommerat, qui a récemment proposé des transpositions scéniques de trois contes traditionnels, revisitant et actualisant thèmes et personnages. Dans cet essai, je m’intéresse tout d’abord aux éléments qui favorisent la réécriture théâtrale des contes. Je m’interroge ensuite sur la manière dont Pommerat, qui fonde sa réflexion sur les apports de la philosophie, de la sociologie et de la psychanalyse, prépare ses spectacles ; ce que j’illustre en mettant en lumière la méditation menée par l’auteur sur le travail du deuil dans son spectacle Cendrillon. À l’instar de Pommerat, je présente enfin une étude psychanalytique des personnages du conte Blanche-Neige des frères Grimm. La création que je propose consiste en une transposition théâtrale du conte Blanche-Neige des frères Grimm, qui déplace situations et personnages dans le monde contemporain de l’entreprise. / The purpose of this research-creation master thesis is to rewrite the theatrical aspects of the fairy tales. While storytelling and theatre are a priori two literary genres distinct in origin, nature and mode of expression, they nevertheless share common qualities that facilitate the transgression of generic boundaries. So playwrights have sometimes ventured to offer adaptations of fairy tales for the theatre. This is the case, for example, of Joël Pommerat, who recently proposed scenic transpositions of three traditional fairy tales, revisiting and updating themes and characters. In this essay, I am first interested in the elements that promote the theatrical rewriting of fairy tales. I then ask myself how Pommerat, who bases his reflection on the contributions of philosophy, sociology and psychoanalysis, prepares his shows ; what I illustrate by highlighting the author's reflections on the work of mourning in his play Cinderella. Like Pommerat, I finally present a psychoanalytical study of the characters in the Grimm brothers' Snow White tale. The creation I propose consists of a theatrical transposition of the Grimm brothers' Snow White tale, which moves situations and characters into the contemporary world of business.

L'évolution du droit de l'environnement de l'Union européenne a conduit au développement d'un objectif nouveau qui vise à promouvoir l'éco-innovation et les modèles d'entreprise verts, afin de mettre en place une économie verte et circulaire. Ce nouvel objectif a eu des conséquences sur sa forme et son contenu. En effet, la forme du droit de l'Union européenne en matière d'environnement est dominée par des directives-cadres et présente une flexibilité accrue, tandis que son contenu intègre de nouveaux modèles d'entreprise, notamment le modèle d'entreprise circulaire. La transition vers une économie verte a également des conséquences sur la manière dont les États membres transposent le droit de l'environnement de l'Union européenne. Le processus de transposition est devenu un vecteur de commercialisation de l'éco-innovation sur le marché européen, associant des acteurs nouveaux à la prise de décision, à savoir : les éco-entreprises, les laboratoires de recherche et d'innovation, les pôles de compétitivité, les entreprises du numérique ou les investisseurs providentiels. / The evolution of the European Union environmental law has led to the development of a new goal that aims to promote eco-innovation and green business models, in order to create a green and circular economy. This new goal had consequences on its form and content. The form of the European Union environmental law is dominated by framework directives and presents increased flexibility, while its content integrates new business models, particularly the circular business model. Furthermore, the transition to a green economy has an impact on how Member States transpose the European Union environmental law. The transposition process has become a vector of commercializing eco-innovation on the European market, and brings together new stakeholders in the decision-making process, namely: green companies, research and innovation laboratories, clusters, digital companies or business angels.

En classe comme ailleurs, les mathématiques que chacun pratique ne parlent pas d'elles-mêmes. L'échange scolaire exige donc des formes qui permettent non seulement au maître de désigner et à l'élève d'identifier ce qu'il faut apprendre, mais encore au premier de vérifier et au second de faire voir ce qui a été appris. Ces formes indiquent qu'on fait des mathématiques : elles ne garantissent pas pour autant l'authenticité du travail. Les représentations mathématiques ne sont pour les élèves que des supports à leurs activités d'écoliers et les termes restent liés au contexte. Identifier les mathématiques pratiquées revient à confronter ces illustrations aux activités effectives. En décrivant la chaîne qui va de la constitution d'un contenu (ensembles, nombres) jusqu'à la leçon, cette thèse montre comment le concept de transposition didactique permet la restitution de la réalité de la classe.