Permanent Establishment from the Perspective of Judicature of the European Court of Justice

106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...105 Stálá provozovna v kontextu judikatury ESD Abstrakt Práce se zabývá judikaturou ESD v oblasti přímého zdanění. Popisuje povahu stálé provozovny, jak je uvedena v dokumentech OECD, jelikož stálá provozovna je na okraji zájmu primárního i sekundárního práva EU. Práce dále rozpracovává pravomoc EU v oblasti přímého zdanění a zásady, na základě kterých EU dovozuje svou pravomoc, ačkoliv tato je dána do rukou jednotlivých členských států. V dalším rozboru se práce věnuje ESD jako instituci, popisuje základní zásady řízení před ESD a dopady činnosti této instituce jakožto negativního zákonodárce. V tomto ohledu není předmětem práce popsat konkrétní formálně-institucionální zakotvení tohoto orgánu. Práce se především věnuje tvorbě rámcové procedurální činnosti, vzniku pravomoci v rámci přímého zdanění a praktickým problémům spojeným s činností ESD a snaží se nastínit základní nedostatky činnosti ESD. Následně se stať věnuje struktuře rozhodnutí ESD s tím, že se na základě tohoto rozboru snaží najít základní hmotněprávní zásady ovládající řízení před ESD. Na tomto základě jsou formulovány hlavní myšlenkové postupy při hodnocení určitého problému v oblasti přímých daní. Konečně text pojednává o jednotlivých rozhodnutích ve věci stálých provozoven a v související judikatuře, která se k danému tématu vztahuje....Katedra finančního práva a finanční vědyDepartment of Financial Law and FinancesFaculty of LawPrávnická fakult

Role izoforem PsbO v Arabidopsis thaliana

Role izoforem PsbO v Arabidopsis thaliana Abstrakt Fotosystém II (PSII) využívá sluneční energii k oxidaci vody a redukci plastochinonu. Oxidace vody probíhá na kyslík vyvíjejícím komplexu (OEC). OEC je stabilizován vnějšími podjednotkami PSII z nichž největší a nejdůležitější je PsbO, mangan-stabilizující protein, který se vyskytuje ve všech dosud známých oxygenních fotosyntetických organizmech. Modelová rostlina Arabidopsis thaliana exprimuje dvě izoformy genu psbO, jmenovitě PsbO1 a PsbO2. Nedávná pozorování mutantů psbo1 a psbo2, kteří postrádají funkční geny psbO1, respektive psbO2, přinesla nové skutečnosti o konkrétních rolích izoforem PsbO při fotosyntéze. PsbO1 je obecně považována za hlavní izoformu umožňující efektivní rozklad vody, zatímco pro PsbO2 byla navržena role v opravných procesech PSII (výměna světlem poškozeného proteinu D1). Tato práce je zaměřena na konkrétní role izoforem PsbO v Arabidopsis při fotosyntéze a zejména se soustředí na odpověď na světelný stres. Pro rozsáhlou biochemickou studii byli použiti mutanti psbo1, psbo2 a wild type Col-0. Naším cílem bylo zjistit jak je ovlivněna celková struktura a složení thylakoidů u mutantů. Dále zjistit jak probíhá odpověď na světelný stres u wild type s ohledem na změny v množství jednotlivých subkompartmentů, změny v subpopulacích...Role of PsbO isoforms in Arabidopsis thaliana Abstract Photosystem II (PSII) uses sunlight to catalyze water oxidation and reduce plastoquinone. Water oxidation takes place in oxygen evolving complex (OEC). OEC is stabilized by extrinsic subunits of PSII. The largest and most important of them is PsbO, manganese-stabilizing protein which can be found in all known oxygenic photosynthetic organisms. Model plant Arabidopsis thaliana expresses two isoforms of psbO gene, namely PsbO1and PsbO2.Mutants psbo1 and psbo2 lacking PsbO1 and PsbO2, respectively, recently brought new findings on the particular roles of isoforms in maintaining photosynthesis. PsbO1 is commonly considered as the main isoform facilitating water splitting, whereas PsbO2 is believed to be involved in PSII repair process (replacement of photodamaged D1 subunit). This work focuses on particular roles of Arabidopsis PsbO isoforms in maintaining photosynthesis with special focus on response to light stress. Mutants psbo1, psbo2 and wild type plants Col-0 were used for extensive biochemical investigation. Our aim was to find out what is the impact on overall thylakoid structure and composition in mutants. Furthermore, to investigate response to light stress in wild type regarding to yields of particular subcompartments, changes in photosystem II...Department of Experimental Plant BiologyKatedra experimentální biologie rostlinFaculty of SciencePřírodovědecká fakult

Quality of life of visually impaired goalball players

Název: Kvalita života hráčů goalballu Cíl: Hlavním cílem této práce je charakterizovat hru goalball, zjistit a porovnat kvalitu života zrakově postižených sportovců, kteří se tomuto sportu věnují. Metodika: Výzkumu se zúčastnilo 30 respondentů, kteří se věnují sportovní hře pro zrakově postižené zvané goalball. Věk respondentů se pohyboval od 18 let do 60 let. Jednalo se o kvantitativní výzkum metodologického typu pozorování. V rámci výzkumu byla využita metoda dotazníku SQUALA (Subjektive Quality of Live Analysis). Výsledky: Výsledky ukázaly, že samotná hra goalball kvalitu života výrazně neovlivňuje a nemá na ni podstatný vliv četnost týdenních tréninků. Průměrné hodnoty kvality života u klasifikovaných jako B1 - nevidomí, B2 - osoby se zbytky zraku, B3 - těžce slabozrací a B4 - lehce slabozrací se od sebe výrazně neliší. Dále bylo zjištěno, že kvalita života není ovlivněna délkou hraní goalballu. Podle výsledků nejlépe hodnotí kvalitu života goalballisté, kteří se sportu věnují méně než 2 roky. Téměř stejně na tom jsou hráči goalballu, kteří tomuto sportu věnují více než 10 let. Oblasti kvality života Volný čas a Blízké vztahy hodnotili respondenti kladně, s těmito oblastmi byli nejvíce spokojeni. Klíčová slova: goalball, kvalita života, zrakové postižení, dotazník SQUALATitle: Quality of life of visually impaired goalball players Purpose: Main objective of this study is to characterize a goalball game, to find out and compare quality of life of visually impaired active goalball players. Methods: 30 respondents participated in this study. They are players of the game for visually impaired called goalball. Age of respondents ranged from 18 to 60 years. It was a quantitative research of methodological type of observation. The SQUALA questionnaire method was used in this study (Subjective Quality of Life Analysis). Results: The results show that the goalball game alone does not have a significant impact on the quality of life and the quality of life is not also significantly influenced either by the length of active career. Average values of quality of life of the classified groups (such as B1 - blind, B2 - individuals with the rest of sight, B3 - strongly purblind and B4 - lightly purblind) do not differ significantly. Further discovery was that quality of life was not affected by the length of period of active playing of goalball. According to results the best quality of life was assessed by the goalball players who play goalball less than 2 years. Almost the same results have the goalball players who play goalball for more than 10 years. The respondents assessed...Zdravotní TV a tělovýchovné lékařstvíFakulta tělesné výchovy a sportuFaculty of Physical Education and Spor

The Effect Of The Rule Changes In 2010 On Shooting Of National Basketball Players

Cílem studie je zjistit a vyhodnotit vliv změny v pravidlech v roce 2010 na úspěšnost střelby za 2 body a za 3 body u vybraných českých a zahraničních hráčů nastupujících v Národní basketbalové lize – nejvyšší mužské soutěži v České republice, kteří splňují námi zadané podmínky ve zkoumaných sezonách 2009/10 a 2010/11. Při samotném výzkumu v empirické části jsou použity následující testy: Studentův párový t-test, dvouvýběrový F-test, Studentův nepárový t-test o rovnosti rozptylů a size of effect. Výsledky těchto testů nám statisticky potvrdily předpoklady P1 a P2, tedy snížení úspěšnosti střelby v sezóně 2010/11 dvoubodových hodů u všech zkoumaných hráčů a snížení úspěšnosti střelby tříbodových hodů u hráčů české národnosti. Naopak se nepotvrdil předpoklad P3, tedy zvýšení úspěšnosti střelby tříbodových hodů v sezóně 2010/11 u zahraničních hráčů. Z věcného hlediska považujeme za zásadní výsledek 20,1% negativní vliv změny pravidel na úspěšnost střelby tříbodových hodů u hráčů české národnosti.The aim of our study is to identify and evaluate the impact of rule changes in 2010. The study looks at the success of two-point shooting and three-point shooting between selected Czech and foreign players taking part in National Basketball League top male competition in the Czech Republic. Players have met with our specified conditions in examined seasons 2009/10 and 2010/11. The following methods were used in the research. In the empirical part: Student’s paired t-test, Two-sample F-test, Student’s unpaired t-test of equality of variances and Size of effect. The results of these tests have statistically confirmed our hypotheses of H1 and H2. This meant a decrease of two-point shooting success in season 2010/11 for all examined players and a reduction of success at three-point throws between players with Czech nationality. On the contrary, hypothesis 3 has not been confirmed, thus the increase of three-point shooting success in season 2010/11 between foreign players. We therefore consider as a significant result of 20.1% negative impact in rule changes on the success of three-point shooting for players of Czech nationality

Security of a selected building using KARS method

This article is focused on securing a building that has been selected in the Czech Republic. The aim of the thesis is to analyze risks and propose security measures. The first part of the article introduces security issues with a special focus on intrusion detectors, fire detection and fire-alarm systems, and last but not least electronic security systems. Furthermore, it deals with the characteristics of the building and a subsequent analysis using the KARS method. The measures proposed are referred to in the conclusion for improving the current situation. The results of the research allow for the implementation of the proposals into practice. © 2018, World Scientific and Engineering Academy and Society. All rights reserved

Mortality reduces overyielding in mixed Scots pine and European beech stands along a precipitation gradient in Europe

Many studies show that mixed species stands can have higher gross growth, or so-called overyielding, compared with monocultures. However, much less is known about mortality in mixed stands. Knowledge is lacking, for example, of how much of the gross growth is retained in the standing stock and how much is lost due to mortality. Here, we addressed this knowledge gap of mixed stand dynamics by evaluating 23 middle-aged, unthinned triplets of monospecific and mixed plots of Scots pine (Pinus sylvestris L.) and European beech (Fagus sylvatica L.) repeatedly surveyed over 6-8 years throughout Europe. For explanation of technical terms in this abstract see Box 1. First, mixed stands produced more gross growth (+10%) but less net growth (MINUS SIGN 28%) compared with the weighted mean growth of monospecific stands. In monospecific stands, 73% of the gross growth was accumulated in the standing stock, whereas only 48% was accumulated in mixed stands. The gross overyielding of pine (2%) was lower than that of beech (18%). However, the net overyielding of beech was still 10%, whereas low growth and dropout of pine caused a substantial reduction from gross to net growth. Second, the mortality rates, the self- and alien-thinning strength, and the stem volume dropout were higher in mixed stands than monospecific stands. The main reason was the lower survival of pine, whereas beech persisted more similarly in mixed compared with monospecific stands. Third, we found a 10% higher stand density in mixed stands compared with monospecific stands at the first survey. This superiority decreased to 5% in the second survey. Fourth, the mixing proportion of Scots pine decreased from 46% to 44% between the first and second survey. The more than doubling of the segregation index (S) calculated by Pielou index (S increased from 0.2 to 0.5), indicated a strong tendency towards demixing due to pine. Fifth, we showed that with increasing water supply the dropout fraction of the gross growth in the mixture slightly decreased for pine, strongly increased for beech, and also increased for the stand as a whole. We discuss how the reduction of inter-specific competition by thinning may enable a continuous benefit of diversity and overyielding of mixed compared with monospecific stands of Scots pine and European beech.OA-hybri

Effect of Organic Selenium from Se-enriched Alga (Chlorella spp.) on Selenium Transfer from Sows to Their Progeny

The study was conducted to determine the efficacy of organic Se from Se-enriched alga Chlorella spp. in placental transfer to piglets. In group A (n = 8) the sows were fed during the gestation a diet supplemented with inorganic Se (sodium selenite, 0.3 mg/kg). In group B (n = 8) the diet of the sows was supplemented with organic Se from Se-enriched alga (0.3 mg/kg). The Se concentrations in the whole blood (P < 0.05) and in colostrums (P < 0.05) were higher in the group of sows provided with the organic Se form. No differences in GSH-Px activities were found between the two groups. The concentrations of Se in piglet tissues were also higher when the organic form was provided. It is concluded that the use of the organic Se from Se-enriched alga Chlorella spp. in sows resulted in greater transfer of Se to their progeny. Glutathione peroxidase, piglet, inorganic selenium, colostrum Selenium is an essential element. It is involved in the active centre of the glutathione peroxidase enzyme where it acts as an antioxidant by reducing hydrogen peroxide (Tappel 1974). Selenium is principally available to piglets from both placental and mammary transfer (Mahan et al. 1977). Inorganic and organic forms of Se have been used in swin

Possibilities of reverse engineering and additive manufacturing in demanding and time-limited repairs in industry

Techniky reverzného inžinieringu zahŕňajú analýzu existujúceho dielu, ako aj zhodnotenie dostupných informácií o jeho konštrukcii a funkcii, aby sa umožnila jeho výroba respektíve oprava. Reverzný inžiniering sa zvyčajne používa v situáciách, keď nie sú k dispozícii úplné informácie o pôvodnom dizajne, dodávatelia už neexistujú alebo je dodacia lehota náhradného dielu neprijateľná. Článok popisuje niektoré dôležité faktory úspešnej aplikácie reverzného inžinieringu. Zároveň uvádza príklad úspešnej realizácie reverzného inžinieringu a aditívnej výroby v procese náročnej opravy poškodeného hriadeľa

Reduced real lifetime of PV panels – Economic consequences

The maintenance and analyzing failures of PV systems and plants are becoming more and more important issues. Our data from the long-term operation of 85 photovoltaic power plants in central Europe show that their actual lifetime is about half that of the originally planned lifetime. After about 10 years, serious failures of 1st tier (bankable) PV panels occur at an increasing rate. This article presents selected typical data and describes the most serious failures. Furthermore, economic calculations of returns on investment are carried out in relation to the price of electricity, which is currently changing at a rapid pace. It shows that the PV panel lifetime reduction from 20 to 30 years, declared at commercial leaflets, to real lifetime about 10–12 years can reduce PV power plant profit substantially, but the investment is still worth it. The reason is that after 10–12 years ser vice/maintenance expenses to replace damaged PV panels and inverters are growing very quickly. The new information could be helpful for owners of PV power plants to get a more realistic estimation of profits

Diagnostics of Reinforcement Conditions in Concrete Structures by GPR, Impact-Echo Method and Metal Magnetic Memory Method

It is important to use adequately reliable non-destructive methods that would be capable of determining the reinforcement conditions in concrete structures. Three different methods: ground penetrating radar, impact-echo method, and metal magnetic memory method were used for testing laboratory-prepared reinforced concrete beams (with a reinforcing bar of the same diameter along its whole length, reinforcing bar locally impaired, and reinforcing bar interrupted). The ground-penetrating radar proved the correlation of signal parameters with the reinforcing bar condition. An impairment/interruption reinforcing bar appeared in the record from measurements in the transversal and longitudinal direction by changes of the observed depth of the reinforcing bar from the concrete surface and direct wave attenuation. The impact-echo method proved that the shifts of the dominant frequencies from the response signal correspond with the impairment/interruption of the reinforcing bar. Results of diagnostics by the metal magnetic memory method were presented by a magnetogram of the magnetic field strength and field gradient on the measured distance. The changes in the magnetic field strength proved different stress concentration zones due to the reinforcing bar condition. The used non-destructive methods showed that they are capable of indicating the different reinforcement conditions in reinforced concrete beams. This paper indicates in which cases and for what reason it is appropriate to use these three methods and in what way they differ from each other