This thesis deals with the boundary between technical improvement and repairs of fixed assets. This work aims to describe and evaluate the selected decisions of the Supreme Administrative Court, primarily in the area of technical improvements and repairs and on the basis of these decisions determine the principles and parameters that should be determinig for taxpayers when they are assessing the technical improvements and repair on fixed assets. The first part is theoretically focused on legislation of technical improvements and repairs. In the following part are described and evaluated selected decisions of the Supreme Administrative Court, on which are subsequently drawn rules and parameters for assessing the boundaries between technical improvement and repair.

Denna studie syftar till att förklara samt karaktärisera personalvetarstudenters framtida yrkesval. Syftet preciseras med hjälp av två frågeställningar: Vilka karriärval strävar personalvetarstudenter mot? och Hur visar sig relationen mellan karriärval och personalvetares habitus? Studiens utgångspunkt grundar sig i teorier om habitus påverkan på karriärval. Habitus omfattar social kontext, familjebakgrund, erfarenheter, möjligheter och maktspel inom de sociala rummen. Studien utgår även från tidigare forskning inom det valda området vilka utgörs av studier och artiklar som belyser karriärvalets komplexitet och dess olika påverkansfaktorer.Studiens empiri bygger på ett urval av 101 personalvetarstudenter vid Uppsala Universitet. För att kunna besvara frågeställningar har en typologi över studenterna förankrats. Den baseras på studenternas handlingsmönster varpå två distinkta typer kunde utläsas: strategen och den luststyrda. Studiens resultat indikerar att personalvetarstudenter strävar främst mot att arbeta inom välkända, stora företag som inger hög status och ger möjlighet till meningsfulla- och stimulerande arbetsuppgifter. Respondenterna är generellt mer benägna att socialt reproduceras, i enlighet med deras familjebakgrund, än att utföra en vertikal- eller horisontell förflyttning. Slutligen påvisar resultatet att respondenternas karriärval är påverkade av deras habitus trots att detta ofta ter sig omedvetet.

Service underutilization is a major problem facing children with emotional and behavioral problems. In addition, parents are often the ones most responsible for seeking help for their children. However, many children do not receive adequate help because parents do not perceive a problem or do not recognize that a child is in need. The present study examined parental thresholds for problem perception and subsequent help-seeking decisions based on children's behaviors presented in a vignette. It was hypothesized that the type of child behavior, child and parent gender, and other parental characteristics would be associated with different thresholds for problem perception and seeking professional help. Participants were 160 mothers and 63 fathers recruited via email using the snowball method and a university participant pool. It was found that mothers sought higher levels of services than fathers and that externalizing and comorbid internalizing and externalizing behaviors were rated as more serious and in need of higher levels of services than internalizing behaviors. In addition, exposure to child psychopathology, parenting stress, and tolerance for behavioral problems were associated with different thresholds for problem perception and help-seeking decisions. Treatment acceptability was also found to partially mediate between parental problem perception and seeking mental health services. In addition, parental characteristics were also found to contribute to differential help seeking decisions. These results are discussed in relation to how parents view their child's emotional and behavioral problems and what factors contribute to their decision to seek formal and informal services. Implications for clinical practice, limitations, and future directions of this research are also discussed.

No description available.

Este trabajo busca conocer —a partir de una exhaustiva revisión de artículos de alto impacto— cuáles son las principales aplicaciones de la inteligencia artificial (IA) que han potenciado las estrategias empresariales. Se abordan los siguientes temas para responder la pregunta de investigación. En primer lugar, se define inteligencia artificial y se estudia su evolución; se alude también a las distintas posturas respecto a ella. En segundo lugar, se explica en qué consiste la inteligencia de negocios, ya que en los últimos años las empresas han demostrado interés por mejorar sus procesos con base en el manejo de grandes volúmenes de datos. En tercer lugar, se analiza el aporte de la IA a la inteligencia de negocios, su aplicación en las distintas unidades organizativas y el apoyo a la generación de estrategias empresariales. Finalmente, se incide en cómo la IA permite mejorar las estrategias de las organizaciones. Se concluye que la IA transforma la interacción de los humanos con las máquinas, ayudando a aumentar sus capacidades para la toma de decisiones, lo que es especialmente relevante para los negocios contemporáneos y, en particular, para la estrategia empresarial. / This work seeks to undestand, since an extensive review of very important articles, which are the main applications of the artificial intelligence (AI) that have improved the business strategies. The following issues are addressed in order to answer the questions of the investigative work. First, artificial intelligence is defined and its evolution is studied. It also refers to different positions abou it. Second, it is explained what the business intelligence consists, because, lately, companies have been interested in improving their processes based on the management of big data. Third, the contribution of the AI to the business intelligence is analyzed; also its application to the different organisational units and the support to the generation of business strategies are analyzed. Finally, the focus is on how the AI allows to improve the strategies of the organizations. It is concluded that the AI transforms the interaction of the human beings with machines, helping to increase their capacities of making decisions; this is very important for the contemporary business, and especially for the business strategy. / Trabajo de Suficiencia Profesional

No description available.

This study investigates why some firms have no debt in their capital structure despite the potential benefits of leverage. A logistic regression analysis is used to examine the impact of firm-specific characteristics on a firm’s propensity to have zero leverage. The validity of five theoretical explanations for the zero-leverage phenomenon are examined based on how the theories predict characteristics to affect a firm’s propensity to be unlevered. Analysing a new sample of Swedish firms listed on Nasdaq Stockholm in 2005-2018, I show that on average 14.2% of all firms are unlevered. The regression results suggest that the phenomenon of zero-leverage firms can be explained by a combination of several theories. Some firms seem forced to follow zero-leverage policies due to credit rationing by lenders. Others appear to be deliberately debt-free either because they have low needs of external financing or because they strategically want to avoid debt. The study’s main findings for zero-leverage firms are also robust to firms with very low debt (book leverage less than 5%).

‘If-then’ rule sets are one of the most expressive and human-readable knowledge representations. This thesis deals with optimization and analysis of decision and inhibitory rules for decision tables with many-valued decisions. The most important areas of applications are knowledge extraction and representation. The benefit of considering inhibitory rules is connected with the fact that in some situations they can describe more knowledge than the decision ones. Decision tables with many-valued decisions arise in combinatorial optimization, computational geometry, fault diagnosis, and especially under the processing of data sets. In this thesis, various examples of real-life problems are considered which help to understand the motivation of the investigation. We extend relatively simple results obtained earlier for decision rules over decision tables with many-valued decisions to the case of inhibitory rules. The behavior of Shannon functions (which characterize complexity of rule systems) is studied for finite and infinite information systems, for global and local approaches, and for decision and inhibitory rules. The extensions of dynamic programming for the study of decision rules over decision tables with single-valued decisions are generalized to the case of decision tables with many-valued decisions. These results are also extended to the case of inhibitory rules. As a result, we have algorithms (i) for multi-stage optimization of rules relative to such criteria as length or coverage, (ii) for counting the number of optimal rules, (iii) for construction of Pareto optimal points for bi-criteria optimization problems, (iv) for construction of graphs describing relationships between two cost functions, and (v) for construction of graphs describing relationships between cost and accuracy of rules. The applications of created tools include comparison (based on information about Pareto optimal points) of greedy heuristics for bi-criteria optimization of rules, and construction (based on multi-stage optimization of rules) of relatively short systems of rules that can be used for knowledge representation.

This qualitative study is focused on young adult students’ experiences and perspectives of using websites for career information and guidance, and how that may impact their horizon of action in career decisions. Collection of data were made through interviews with college students from different faculties of Umeå University. All interviews were transcribed and compiled into various themes which were analysed with the perspectives of Digital literacy, Careership theory and the Chaos theory of careers. The result emergence the importance of students approaches on web-based information and their capacity of using it in their benefit. According to the student’s digital usage, which is categorized into simple and more advanced processes, perceives that digital literacy and personal characteristics may affect their use of career websites. The study concludes that internet is one of many social fields that influence the horizon of action and that the role of career websites depends on individual approaches and attitudes to several fields. For the work of career practitioners this study contributes with an insight about possibilities and risks that may come with student’s digital usage in career purpose. Therefore, this study also shows the requiring of further research in the area of career guidance and internet.

"Public opinion finds its way into the justice system and finally to the decision making platform of the courts through various channels. These include public opinion polls, legislative debates, writings of jurists, social pressures, political situations and referendum on legal issues. Regarding the death penalty, the role of public opinion becomes more debatable because as Kakooza explains, there is a difficulty of addressing death penalty issues as values, national aspirations and conditions of social intercourse vary from society to society. The death penalty touches life, which is the most important of all human rights. It, therefore, remains debatable as to whether it is the courts or the people that may decide the legality of criminal sanctions like the death penalty. Protection of judicial independence conflicts with the need for legitimacy, given that courts are occupied by un-elected judges. While sticking to legalistic and official positions, courts must keep in touch with the public since they need the latter's approval for decisions to be respected and implemented. It is also not clear whether, and if so, to what extent, courts may rely upon public opinion in making decisions, thus the importance of assessing the role it sould play and coming out with a way forward. ... Chapter one comprises the background of the study, statement of the problem, significance of the study, aims and objectives of the study, literature review, methodology and limitations of the study. Chapter two is a discussion of the role public opinion ought to play in court decisions in general, and decisions on the legality of the death penatly in particular. Chapter three is an analysis of the actual influence of public opinion on court decisions on the legality of the death penalty. It also has a comparison of court practice in Uganda and South Africa and includes a critique. Chapter four is a presentation of arguments for and against the role of pulic opinion in court decisions. Chapter five contains conclusions from the research findings and recommendations on how public opinion should be treated in court decisions generally, and the legality of the death penalty in particular." -- Introduction. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2006. / Prepared under the supervision of Dr. Raymond A. Atuguba at the Faculty of Law, University of Ghana, Legon / http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html / Centre for Human Rights / LLM