Unacceptable discretion: countering tax avoidance and preserving the rights of the individual

The need to raise taxes is central to the organisation of any civilised state. It is something of a paradox that to do so requires the forcible extraction of cash from individual citizens — an action which breaches another attribute of a free society: the protection of private property. This article examines the practical and legal problems raised by this tension between the need to prevent loss of tax revenues through avoidance and the rights of the private citizen not to have his property taken from him arbitrarily.

Generative Music Techniques

katedra počítačové grafiky a interakc

Indexing of patterns in graph DB engine neo4j I

V této práci je představena nová metoda pro indexování grafových vzorů v grafové databázi. Metoda je navržena a implementována pro grafovou databázi Neo4j. Metoda umožňuje vytváření, používání a aktualizování indexů, které jsou použity k urychlení při vyhledávání vzorů v databázi. Práce dále nabízí strovnání dotazů bez použití a s použitím indexů. V práci je navíc uvedeno srovnání s konkurenční metodou, která je představena v souběžné magisterské práci.This thesis introduces a new method for indexing graph patterns within a graph database. The new method is analyzed, designed and implemented for Neo4j graph database engine. It enables to create, use and update indexes that are used to speed-up the process of matching graph patterns. The thesis provides a comparison between queries with and without using indexes. It also provides a comparison of the method with an alternate method that is presented in a concurrent master's thesis

Duplex house

Bakalářská práce se zabývá projektovou dokumentací dvougeneračního rodinného domu v zájmové lokalitě České Budějovice. Je navržen jako dvoupodlažní, nepodsklepený s dvěma bytovými jednotkami. Konstrukčního systém je z keramických tvárnic typu Therm (POROTHERM). Střecha je pultová – kombinace dvou střešních rovin (odborný název „Skillion“ střecha). Objekt má obdelníkový tvar.Bachelor thesis deals a project documentation of family duplex house in location Ceské Budejovice. The object is designed as a two-floor, without basement. The structural system of object is a ceramic bricks system, type of Therm (POROTHERM). The object has two flats. Shed roof – combination of two roofs (technical name is „Skillion roof“). Object has a rectangular shape.

Chapter Three

Where does the story begin and what are the different chapters? What forest is she traveling through and where does she store her baggage? Where are the doors that she needs to open and why must this path, follow her like a shadow? What does she shelter and what does she let sit out in the rain? What does she allow to fracture and will a wall be broken? Is she searching for something that can be found and did she leave enough breadcrumbs to find her way back

User interface development and software environments : the Chiron-1 system

User interface development systems for software environments have to cope with the broad, extensible and dynamic character of such environments, must support internal and external integration, and should enable various software development strategies. The Chiron-1 system adapts and extends key ideas from current research in user interface development systems to address the particular demands of software environments. Important Chiron-1 concepts are: separation of concerns, dynamism, and open architecture. We discuss the requirements on such user interface development systems, present the Chiron-1 architecture and a scenario of its usage, detail the concepts it embodies, and report on its design and prototype implementation

Compact Radio Cores in Seyfert Galaxies

We have observed a sample of 157 Seyfert galaxies with a 275 km baseline radio interferometer to search for compact, high brightness temperature radio emission from the active nucleus. We obtain the surprising result that compact radio cores are much more common in Seyfert 2 than in Seyfert 1 galaxies, which at first seems to be inconsistent with orientation unification schemes. We propose a model, involving optical depth effects in the narrow-line region, which can reconcile our result with the standard unified scheme. (Accepted for publication in ApJ 1994 Sep 10)Comment: 21 pages and 7 figures, uuencoded tar-compressed postscript files, ATP18