Emotions are recognized as central to organizational life. The dialogue on the role of emotion in organizational life is furthered here by addressing the role that gendered display rules and associated expectations play in shaping individuals' expressed (rather than felt) responses to emotional exchanges within the organization. The role of gender in shaping intraorganizational emotional display rules is examined as it interplays at social, organizational and individual normative levels. In this context, emotions and emotional displays at work are seen as affecting individual's subjective social place in organizations. It is argued that gendering influences within the organization make social place marking more difficult and may result in increased forms of emotional labor, particularly surface acting/emotional dissonance, which may lead to emotional exhaustion in employees. A laboratory experiment was conducted using videotaped vignettes to represent more and less levels of gendering in emotional interactions. Findings indicate that there were no main effects for level of gendering as operationalized by this study on emotional dissonance, emotional exhaustion and subjective social place. Exploratory data analyses conducted further examine these relationships and point out the importance of the sex of the employee involved in the emotional exchange. This study points towards theoretical and empirical implications for how emotions are interpreted not only by members of different sex categories, but also for other dimensions of diversity in the organization and associated consequences.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU. Med anledning av detta har regeringen lagt fram förslag om att skärpa reglerna om ränteavdragsbegränsningar. Syftet med denna uppsats är därför att utreda huruvida en skärpning av tioprocentsregeln och ventilen bör ske samt utreda hur en sådan skärpning, med anledning av regeringens förslag, bör utformas. I uppsatsen används en traditionell juridisk metod för att beskriva gällande rätt och uppsatsen gör anspråk på att vara rättsvetenskaplig när frågorna i syftet besvaras. En skärpning av tioprocentsregeln och ventilen är nödvändig då bolagsskattebasen idag är i behov av ett skydd som ingen av dessa två regler i sin nuvarande utformning kan ge. Dock bör ingen av de föreslagna skärpningarna angående tioprocentsregeln som regeringen lagt fram införas, då de måste anses som allt för långtgående. Angående ventilen finns det emellertid två förslag som måste anses så pass välavvägda och stärkande för ventilens utformning att dessa bör införas. / The first of January 2009 rules that limited the right for companies to make deduction of interest were introduced and the purpose was to prevent aggressive tax planning through advanced interest approaches. Two exceptions to this limitation are called the ten percent rule and the valve. Through these exceptions interest deduction can be done if the receiver of the interest is taxed by at least ten percent or if the procedure can be commercially justified. However the ten percent rule and the valve have been subject to criticism. The criticism put forward argue that the aggressive tax planning through interest approach have not declined despite the creation of the rules of interest deduction limitations and there are also ambiguities if the ten percent rule is compatible with the freedom of establishment within the EU. For this reason, the Government has submitted a proposal to tightening the rules of interest deduction limitations. Hence the purpose of this study is to investigate whether a tightening of the ten percent rule and the valve should occur and examine how such a tightening, on the occasion of the government's proposals, should be formulated. The thesis applies a traditional legal method used to describe the law and the thesis claims to be the jurisprudential when the questions in the purpose are answered. The tightening of the ten percent rule and the valve is necessary because the corporate tax base is in need of protection and neither of these two rules in their present form is able to provide this protection. However, none of the proposals regarding the ten percent rule which the government has submitted should be introduced because they must be regarded as disproportionate extensive. Regarding the valve there are two proposals that should be implemented since they must be considered well balanced and invigorating for the valve’s formulation.

The main goal of these thesis is to compare association rules finding algorithms and to indicate the usability of finding association rules in business area. In order to achieve this goal, the theoretical analysis of three algorithms is done: 1. The Apriori algorithm – the most well known association rule algorithm – based on the property: “Any subset of a large itemset must be large”. This algorithm assumes that the database is memory-resident. The maximum number of database scans is one more than the cardinality of the largest large itemset. 2. The Sampling algorithm deals with the database sample prior the full database scan. The database sample is drawn such that it can be memory-resident. The Sampling algorithm reduces the number of database scans to one in the best case and two in the worst case. 3. The Partitioning algorithm divides database into partitions and bases on the property: “A large itemset must be large in at least one of the partitions”. This algorithm reduces the number of database scans to two and divides the database into partitions such that each partition can be placed into main memory. There are created programs for all three algorithms plus the program for the full set of itemsets algorithm. Programs are created in C++ language. In order to achieve topmost performance, the GUI is missed. Nine test data sets are created to compare the algorithms. Six of them contains real life data from telecommunications business area. Datasets varies from the... [to full text]

In the research of the business IS development the business rules approach has achieved a lot of attention and already has a steady niche with a strong motivation behind. The usefulness of the approach and its advantages over the traditional IS development approaches call for the technology standards. Despite the work done towards standardization there is still a way to go – commercial products use their unique modeling languages for business rules, most of their rules processing and enforcement engines are stand-alone, even the embeddable ones use their unique rules representation format. In our research focusing on the business rules we have stepped towards employing the widely spread technology of active databases and have argued that it is feasible and possible to model business rules using conceptual graphs. Such a model having representations in visual and textual form (linear form and CGIF) and the possibility to translate the model to the near natural English language can be used both at conceptual and implementation levels. We have designed and implemented the automatic trigger generation component. Using the representative example from the real business organization (the representative example was comprised of structural domain knowledge and corresponding business rules) we have carried out the experiment during which the business rules model was transformed from visual notation to CGIF, then from CGIF to XML, and then from XML to MS SQL Server trigger. The... [to full text]

In the research of the business IS development the business rules approach has achieved a lot of attention and already has a steady niche with a strong motivation behind. The usefulness of the approach and its advantages over the traditional IS development approaches call for the technology standards. Despite the work done towards standardization there is still a way to go – commercial products use their unique modeling languages for business rules, most of their rules processing and enforcement engines are stand-alone, even the embeddable ones use their unique rules representation format. In our research focusing on the business rules we have stepped towards employing the widely spread technology of active databases and have argued that it is feasible and possible to model business rules using conceptual graphs. Such a model having representations in visual and textual form (linear form and CGIF) and the possibility to translate the model to the near natural English language can be used both at conceptual and implementation levels. We have designed and implemented the automatic trigger generation component. Using the representative example from the real business organization (the representative example was comprised of structural domain knowledge and corresponding business rules) we have carried out the experiment during which the business rules model was transformed from visual notation to CGIF, then from CGIF to XML, and then from XML to MS SQL Server trigger. The... [to full text]

In the Republic of Lithuania laws and Medicines advertising instructions regulate advertising of medicines. State medicines control agency (SMCA) Drug information and monitoring division is responsible for the control of medicines promotion. More attention is paid for the control of advertising of medicinal products, which are available on medical prescription only, and announced in the publications for the health specialists. Register of publications for health specialists is compiled by SMCA according Ministry of health consolidated criteria. Advertising of medicines for the public is screened by choice. SMCA initiate analysis of advertisements by itself or by influence of applications of pharmaceutical companies, supervising their competitors activity, health specialists or other persons notes about non – ethical, Medicines advertising instructions violating advertisements. During the research work the material about advertising of medicines, storied in the SMCA Drug information and monitoring division, was analyzed, commonly occurring violations of Medicines advertising instructions was determined. Following the suggestions of specialists of SMCA Drug information and monitoring division the periodic press was analyzed and results were compared. The most common violation of the Medicines advertising instructions was missing information about medicine in the advertising for health specialists. Others common violations include: misleading advertisements, medicines... [to full text]

The thesis is that to give insufficient recognition to international trade agreements in developing tax policies can result in distortions in international trade. It is not suggested that the objective of facilitating free trade should be paramount to sovereign interests which underlie tax policy decisions. However, the proposition is that in selecting from among alternative tax policies, the policy which should be chosen is that which achieves national objectives while minimizing distortive effects on international trade. The goals of this study are: 1) to determine whether particular tax provisions impede, distort, or otherwise have a negative and unjustifiable effect on free trade; and 2) to reflect on the intersecting role of taxation and international trade. Although many tax policies may be viewed as prima facie "discriminatory", such discrimination may be acceptable pursuant to international agreements, or overriding national interests may prevail. An attempt is made to develop a framework for examining the effects of taxation on international trade which can be used as a guide for tax policy makers in selecting policies which meet domestic criteria as well as facilitate free trade. The thesis consists of five chapters. The first f chapter sets out the methodology, conceptual framework and theoretical basis for the study. The next three chapters examine specific tax regimes in the context of the General Agreement on Tariffs and Trade (the "GATT") and underlying principles of free trade. The tax regimes are: 1) withholding taxes for payments under software licensing arrangements; 2) research and development tax incentives; and 3) cross-border transfer pricing provisions. Chapter five summarizes the case studies and outlines approaches to fiscal harmonization under a free trade regime. The conclusion is that a GATT tax code may be an appropriate mechanism for achieving harmonization for certain tax measures. However, it is infeasible, at least in the short term, to expect a GATT tax code will be placed on the World Trade Organization's agenda. Even if such a code is attainable in the future, unilateral, bilateral and other multi-lateral approaches to eliminating distortive tax policies may be more appropriate in some cases.

Generally, the thesis relates modern technological developments in air traffic and air traffic control services to their legal regulation. It discusses the possible ways in which the liability of air tratfic control agencies could be regulated internationally. [...]

Distance study gives an opportunity to study and improve oneself the whole lifetime, enables a better adjustment and entrenchment into labour market, which is constantly changeable and inspires bigger demands. The internet learning site „Driving law and rules“ was created to enhance your understanding of driving law and rules of the road. Getting a drivers license for the first time is very exciting! However the process of applying and testing for a drivers license is not quite as easy and carefree as it used to be. Many of the rules, requirements have changed. You can learn about Lithuania local driver license. The internet learning site „Driving law and rules“ is designed and realized by these means: 1) MS Office FrontPage 2003; 2) PHP Version 4.4.1; 3) MySql Version 4.0.26; 4) PhpMyAdmin 2.6.4. Standard requirements for obtaining a drivers license often include drivers education training, a written test and a driving test. You can access requirements along with information about drivers courses, defensive driving and traffic schools.

Fair division is the problem of dividing one or several goods among a set of agents in a way that satisfies a suitable fairness criterion. Traditionally studied in economics, philosophy, and political science, fair division has drawn a lot of attention from the multiagent systems community, since this field is strongly concerned about how a surplus (or a cost) should be divided among a group of agents. Arguably, the Shapley value is the single most important contribution to the problem of fair division. It assigns to each agent a share of the resource equal to the expected marginal contribution of that agent. Thus, it is implicitly assumed that individual marginal contributions can be objectively computed. In this thesis, we propose a game-theoretic model for sharing a joint reward when the quality of individual contributions is subjective. In detail, we consider scenarios where a group has been formed and has accomplished a task for which it is granted a reward, which must be shared among the group members. After observing the contribution of the peers in accomplishing the task, each agent is asked to provide evaluations for the others. Mainly to facilitate the sharing process, agents can also be requested to provide predictions about how their peers are evaluated. These subjective opinions are elicited and aggregated by a central, trusted entity, called the mechanism, which is also responsible for sharing the reward based exclusively on the received opinions. Besides the formal game-theoretic model for sharing rewards based on subjective opinions, we propose three different mechanisms in this thesis. Our first mechanism, the peer-evaluation mechanism, divides the reward proportionally to the evaluations received by the agents. We show that this mechanism is fair, budget-balanced, individually rational, and strategy-proof, but that it can be collusion-prone. Our second mechanism, the peer-prediction mechanism, shares the reward by considering two aspects: the evaluations received by the agents and their truth-telling scores. To compute these scores, this mechanism uses a strictly proper scoring rule. Under the assumption that agents are Bayesian decision-makers, we show that this mechanism is weakly budget-balanced, individually rational, and incentive-compatible. Further, we present approaches that guarantee the mechanism to be collusion-resistant and fair. Our last mechanism, the BTS mechanism, is the only one to elicit both evaluations and predictions from the agents. It considers the evaluations received by the agents and their truth-telling scores when sharing the reward. For computing the scores, it uses the Bayesian truth serum method, a powerful scoring method based on the surprisingly common criterion. Under the assumptions that agents are Bayesian decision-makers, and that the population of agents is sufficiently large so that a single evaluation cannot significantly affect the empirical distribution of evaluations, we show that this mechanism is incentive-compatible, budget-balanced, individually rational, and fair.