Šiame darbe per mokestinių pajamų lygio ir struktūros, valstybės išlaidų lygio ir struktūros, valstybės skolos ir tiesioginių užsienio investicijų kaitos prizmę nagrinėjamas tarptautinės mokestinės konkurencijos poveikis Lietuvos valstybės finansų sistemai ir ūkiui. Darbe pristatomi pagrindiniai tarptautinės mokestinės konkurencijos aspektai, išskiriant du vyraujančius požiūrius į šį reiškinį. Holistinis požiūris pateikia neigiamas nuostatas mokestinės konkurencijos atžvilgiu, metodinio individualizmo požiūris į mokestinę konkurenciją yra teigiamas. Darbe suformuluotos prielaidos apie tarptautinės mokestinės konkurencijos ir mokestinės naštos, mokestinių pajamų ir išlaidų struktūros, valstybės skolos, tiesioginių užsienio investicijų pokyčių ryšį Lietuvoje per 1993 – 2008 m. laikotarpį. Atlikto tyrimo rezultatai rodo, kad Lietuvoje tarptautinė mokestinė konkurencija turėjo daugiau teigiamų efektų nei neigiamų. / This diploma paper analyses impact of international tax competition to Lithuania‘s public finance sector and economy trough tax revenue level and structure, public expenditures level and structure, public debt and foreign direct investments change trends. This paper introduces main theoretical international tax competition issues, separating two dominant views to this phenomenon. Holistic view proposes negative altitude to tax competition, methodical individualism has positive view to tax competition. In order to achieve main paper‘s goal hypothesis about international tax competition and tax burden, tax revenue, expenditure structure, public debt, foreign direct investment connection in Lithuania during period of year 1993 – 2008 are held. Research results shows that in case of Lithuania international tax competition had more positive effects than negative.

Bakalauro baigiamajame darbe teoriniu aspektu apžvelgiama Lietuvos Respublikos mokesčių sistema bei aptariami šalyje veikiantys juridiniai asmenys. Analizuojamos juridinių asmenų mokamų mokesčių pagrindinės kitimo tendencijos 2006–2010 metų laikotarpiu, atkreipiant dėmesį į pagrindinius mokesčius, t. y. pelno, nekilnojamojo turto, pridėtinės vertės, akcizų mokesčius ir įmokas į fondus bei identifikuojami veiksniai, turėję įtakos šių mokesčių surinkimui. Apskaičiuojama bendra visiems mokesčių mokėtojams ir atskirai juridiniams asmenims tenkanti mokesčių našta, taip pat įvertinama atskirų mokesčių našta, tenkanti atskiriems juridiniams asmenims, suskirstytiems pagal teisinę formą, t. y. uždarosios akcinės bendrovės, akcinės bendrovės, individualios įmonės bei ūkinės bendrijos. Rašant darbą, atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt. / There is reviewed tax system of the Republic of Lithuania on the theoretical basis, furthermore, there are discussed legal entities functioning in the country in this bachelor degree thesis. There is given analysis of the main trends of modifications of taxes paid by legal entities over a period of 2006 – 2010. The attention is paid to the main taxes, i.e. profits tax, real estate tax, value added tax, excise duty and entrance fees to funds, moreover, there are identified factors that had an influence on gathering of aforementioned taxes. There is estimated overall burden of taxation that falls on all taxpayers and individual legal entities grouped according to legal status, i.e. private limited liability companies, public limited companies, individual companies and partnership businesses.

The Tumour-Node-Metastasis (TNM) classification system of tumour stage does not always reflect the actual tumour mass present at diagnosis. Recent reports propose that volumetric analysis may allow improved stratification of disease recurrence and survival in head and neck squamous cell cancer (SCC). This study aims to assess the prognostic value of tumour volume on the outcome of patients with oral cavity and oropharyngeal SCC. / A retrospective review of 73 patients was completed. Tumours were outlined semi-automatically in digitized computed tomography scans, and volumes computed based on surface triangulations of three-dimensional reconstructions with novel software developed at McGill. / Results illustrate significant interstage variability within the current TNM model. Moreover, in oral cavity and oropharyngeal SCC, tumour volume as well as T-stage are significant and independent predictors of disease free survival and overall survival.

Background: Multivariate analyses of quality of life (QoL) in dementia are relatively rare. This study was the first aiming to measure QoL of persons with dementia and their informal caregivers in New Zealand. To date, it is also the only study examining what interventions from primary and secondary care in New Zealand are helpful for enhancing QoL and what these interventions cost. Methods: In this prospective cohort study, questionnaires (including the Quality of Life-Alzheimer’s Disease Scale and the Neuropsychiatric Inventory) investigating various QoL-domains were administered to 53 outpatients of a memory clinic recently diagnosed with dementia, and their caregivers at baseline and 12-month follow-up. Time and resource utilisation were assessed in order to identify direct and indirect costs using questionnaires and diaries (over 12 months). Results: Cognition scores of persons with dementia (PWDs) ranged from 49 to 91 on the Modified-Mini-Mental State Examination (3MS); scores on the Clinical Dementia Rating Scale (CDR) ranged from 0.5 to 3, with 83% of PWDs being in the early stages of the illness at baseline (CDR ≤ 1). Most PWD measurements confirmed the predicted correlations including a strong link between PWDs’ and caregivers’ QoL. Many correlations remained stable over 12 months. Combined information and support interventions achieved significantly better PWD and caregiver QoL than single interventions. Direct costs (including costs of informal caregiving time) increased with an increase in dementia severity, neuropsychiatric and behavioural symptoms and functional limitations. There was a clear trend that caregivers were more distressed if patients received less in-home support. Direct non-medical costs of PWDs living at home did not increase with the severity of PWDs’ cognitive impairment. In 2008/09, there were an estimated 1,896 persons in Canterbury providing a total of 5.47 million hours of care for PWDs. This unpaid care had a value of NZ $135.8 million. Caregivers were much more likely to be depressed if they had a low income. More than one-third of family-caregivers (39.5%) thought that financial compensation for their time spent caring would enable them to look after the PWD at home for longer. Conclusions: A mix of different clinical and non-clinical (including economic) factors can predict QoL in dementia. The strong link between PWDs’ and caregivers’ QoL calls for a systemic approach in dementia care. QoL can be sustained over 1 year in a cohort of mainly early dementia patients and their informal caregivers. Developing psychosocial and financial incentives could be a key factor to support PWDs and their informal caregivers in New Zealand, consequently enabling them to live in the community for longer. These outcomes also have implications for health professionals and social policy makers which must be addressed as health practitioners and the wider community strive both for best practice and for cost-effective care of our increasingly ageing population.

Objectif: Le syndrome d'apnée obstructive du sommeil (SAOS) est de plus en plus présent en Amérique du Nord et a été associé avec certaines maladies chroniques, particulièrement les maladies cardiaques. En première ligne, là où la prévalence de cooccurrence de maladies chroniques est très élevée, l'association potentielle avec l'apnée du sommeil est inconnue. L'objectif de cette étude était d'explorer l'association entre l'apnée obstructive du sommeil et 1) la présence et la gravité de la multimorbidité (cooccurrence de plusieurs maladies chroniques), et 2) des sous-catégories de multimorbidité. Méthode La technique d'échantillonnage en grappe a été utilisée pour recruter 120 patients atteints de SAOS à différents niveaux de gravité et ce, à partir de la base de données d'un laboratoire de sommeil. La gravité de la maladie a été établie grâce aux résultats de la polysomnographie. Les patients, qui furent invités à participer, ont reçu, par la poste, un questionnaire de renseignements sociodémographiques et le questionnaire auto-rapporté Disease Burden Morbidity Assessment (DBMA). L'envoi incluait un formulaire de consentement permettant l'accès au dossier médical afin d'obtenir plusieurs autres informations essentielles. Le DBMA a été utilisé pour avoir un score global de multimorbidité et des sous-scores de maladies qui affectent divers systèmes. Résultats Les analyses bivariées n'ont pas permis de démontrer une association entre l'apnée obstructive du sommeil et la multimorbidité (r = 0,117; p = 0,205). Par contre, le SAOS grave a été associé à la multimorbidité (odds ratio ajustés = 7,3 [1,7-32,2] ; p = 0,05). Le SAOS est modérément corrélé avec des sous-scores de multimorbidité vasculaire (r = 0,26 ; p = 0,01) et de syndrome métabolique (r = 0,26 ; p = 0,01). Conclusion Cette étude démontre que la gravité du SAOS est associée à la gravité de la multimorbidité et à des sous-scores de multimorbidité. Cette recherche ne permet pas d'établir un lien de causalité, d'autres recherches s'imposent pour confirmer ces associations. Toutefois, les intervenants de santé en première ligne devraient être au fait de cette association potentielle et devraient investiguer la présence de l'apnée du sommeil quand cela leur semble approprié.

Das Ziel der vorliegenden Arbeit war die Quantifizierung JAK2 p.V617F mutierter Allele zur Verlaufskontrolle von Patienten mit JAK2 p.V617F positiven MPN nach allogener Stammzelltransplantation (SCT). Dabei sollte insbesondere untersucht werden, ob sich frühzeitig nach SCT ein höheres Rezidivrisiko der MPN vorhersagen lässt und zu welchen Zeitpunkten molekulare Untersuchungen nach SCT sinnvoll sind. Wir analysierten retrospektiv den Krankheitsverlauf von 30 Patienten. Dafür verwendeten wir die ARMS-QPCR und WTB-AS QPCR als zwei allel-spezifische Amplifikationsmethoden und untersuchten 142 Proben der ersten Kohorte (n=14) und 32 Proben einer zweiten Kohorte (n=16) im direkten Vergleich. Aus unseren Ergebnissen konnten folgende Rückschlüsse gezogen werden: 1. Die beiden allel-spezifischen Amplifikationsmethoden ARMS-QPCR und WTB-AS QPCR zur Quantifizierung der JAK2 p.V617F Mutation sind vergleichbar. 2. Als Ausgangsmaterial sind antikoaguliertes Vollblut oder auch Beckenkammbiopsien gleichermaßen geeignet. 3. Der Nachweis von > 1% JAK2 p.V617F Allele 28 Tage nach allogener SCT ist assoziiert mit einem signifikant höheren Rezidivrisiko einer JAK2 positiven MPN und einem schlechteren Gesamtüberleben.

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Bakgrunn: Demens er en av hovedårsakene til sykdom i eldre år. Pårørende til personer med demenser i risikofor å få omsorgsbelastninger, og en stor andel er i yrkesaktiv alder.Undersøkelser viser at pårørende kan komme i konsekvenser for arbeidsliv. Hensikt: Studiens hensikt var å undersøke og beskrive om, og i så fall hvordan pårørendes omsorg for personer med demens kan påvirkederes fungering i arbeidslivet. Videre,å sepå sammenhengen mellom pårørendes opplevelse av påvirkning og ulike karakteristika ved omsorgssituasjonen, samt beskrive hvordan de mestrer omsorgsutfordringene i arbeidstiden. Metode: Studien baseres på datafra spørreskjemaer fra 594 yrkesaktive pårørende som svarte på spørsmålet om omsorgsoppgavene påvirket deres fungering på arbeid. Dataene ble samlet inn i forbindelse med to tidligere norske tverrsnittsstudieri henholdsvis 2002-2004 og 2008-2009,og inkluderer både kvantitative og kvalitative data. Resultat: 37.5 % av de pårørendemed gjennomsnittsalder på 51 år og signifikant flere kvinner,svarte at omsorgen påvirket deres fungering i arbeidslivet. Den største gruppen (69.2 %) var døtre til en forelder med demens. Bosted til personen med demens ga ingen signifikant forskjell med hensyn til om pårørende opplevde påvirkning, mens derimot å bo sammen med personen med demens gjorde det. Situasjonen resulterte blant annet i telefoner fra personen med demens, praktiske omsorgs-oppgaverogoppfølging i forhold til tjenestetilbudet i arbeidstiden, samt ulike former for fravær fra arbeid. Pårørende opplevde stress og å komme i tidsklemme. Tilfredshet med tjenestetilbudog hjelp og støtte fra familie og venner syntes å ha en positiv effekt. Konklusjon: Studien viser at å være omsorgsgiver for en person med demens og samtidig yrkesaktiv kan ha en negativ påvirkning på fungering i arbeidslivet. Pårørende oppleveret dilemma mellomå mestre omsorgsoppgavene og samtidig opprettholde et optimalt yrkesaktivt liv / Background: Dementia is a major cause of illness in old age. Family carers for persons with dementia are at risk of experiencing burden of care. Many carers continue to work while providing care. Studies show that "time squeeze" induced by caring for an elderly family member might have negative consequences for the carers’employment. Aim: This study aimed to examine and describe whether caring for persons with dementia affects family carers’ ability to function at work. Furthermore,the aim of the study was to examine the relationship between various characteristics of the carer’s situation and functioning at work. It also describes how they cope with obligations both as carers and employees. Methods: The study is based on data from questionnaires completed by 594 of 614 employed family carers who responded to a question about how caring for a person with dementia affected ability to function at work. Data were collected in connection with two former Norwegian cross-sectional studies, conducted in 2002-2004 and 2008-2009.The present study includes both quantitative and qualitative data. Results: Among all respondents 37.5% reported that caring for a family member with dementia affects their ability to function at work. Mean age was 51 years and significantly more women and daughters formed the largest group (69.2%). The residence to the person with dementia (own home or nursing home)revealed no significant difference regarding the carers impact at work, whereas living together with the family member with dementia did. Impact factors included phone calls from the person with dementia, practical caring tasks, followingup on healthcare services, and different types of absence from work.The family carers experienced stress and lack of time. Satisfaction with health care services, as well as help and support from family and friends seemed to have a positive effect. Conclusion: This study shows that balancing caring for a person with dementiain combination with being profewssionally active may negatively affect the ability to function at work. The dilemma family carers experience between work and care giving obligations maybe difficult to manage while maintaining an optimal active working life. / <p>ISBN 978-91-86739-88-1</p>

There is unanimity within the arbitration community that corruption is disrupting international trade and that arbitrators must not let arbitration be a safe forum for enforcement of contracts tainted by such illicit acts. Due to the hidden nature of corruption, often hiding behind an agency agreement, the most challenging question facing arbitrators has shown to be how to handle the rules of evidence. Awards show that there is an inconsistency in the treatment of the burden and standard of proof as well as the significance given to circumstantial evidence. Two trends can be spotted where the first approach is to argue that the seriousness of the accusations calls for a heightened standard of proof. The second trend is to argue that the seriousness to the contrary calls for a pragmatic approach to the rules of evidence, allowing a less rigid view on the standard of proof and use of circumstantial evidence or even a shift in the burden of proof. The focus of the thesis is on evidentiary aspects of corruption cases and how arbitrators have dealt with these challenges. The overall question is how arbitrators should handle the rules of evidence in corruption cases from a lege ferenda perspective. It is argued that the inconsistency in the handling of proof is sometimes misguided and that there are reasons to agree on a common starting point for applying the rules of evidence to corruption cases. Arbitrators should realise the frightening fact that it is their weighing of the evidence which is usually decisive for the outcome and accordingly there is a responsibility to conduct this operation carefully. The tools and procedural flexibility to reveal corruption exist even if there is no perfect solution on how to do it.

There is a crisis of asylum in Africa. In response to large and protracted refugee populations, declining donor assistance and a range of related security concerns, a significant number of African states have limited the asylum they offer to refugees. Some states have closed their borders to new arrivals and pursued early repatriations. Many other states have contained refugees in isolated and insecure camps. Given the scale of this crisis, the global pressures on asylum, and the disproportionate share of the global refugee burden borne by Africa, understanding the responses of African states poses an important challenge. A critical examination of the factors influencing the refugee policies of African states is, however, strikingly absent from the scholarly literature. The objective of this thesis is to address this gap by examining the responses of Kenya, Tanzania and Guinea to the arrival and prolonged presence of significant refugee populations. Drawing on field research, this thesis argues that the asylum policies of the three cases are the result of factors both related to the presence of refugees, such as burden sharing and security concerns, and unrelated to the presence of refugees, such as foreign policy priorities, democratization, economic liberalization and the sense of vulnerability experienced by many regimes in Africa. Drawing on a political history of the post-colonial African state, this thesis argues for an approach that recognizes the politics of asylum in Africa. Such an approach highlights the importance of incorporating the host state into any examination of asylum in Africa and the predominant role that broader political factors play in the formulation of asylum policies. This is not to suggest that factors such as the protracted nature of refugee populations, levels of burden sharing and security concerns are irrelevant to the study of asylum in Africa. Instead, the thesis argues that such factors are very relevant, but need to be understood in a more critical way, mindful of the political context within which asylum policies are formulated. This approach leads to important lessons not only for the study of asylum in Africa, but also for the future of the refugee protection regime in Africa.