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Eftersyn vid internprissättning av svårvärderade immateriella tillgångar : Kan OECD:s riktlinjer för internprissättning vara vägledande för korrigeringsregeln?Waller, Olle January 2016 (has links)
No description available.
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Exploring the Path of Criminality : A qualitative study about ex-offenders' life storiesPerdomo, Emelie, Sultán, Mikaela January 2015 (has links)
This is an explorative study conducted to gain a deeper understanding of the experiences of the criminal life by exploring ex-offenders’ stories and analyzing what possible factors could have had an impact on them. The method used was that of semi structured, narrative interviewing and the theories used to analyze and gain a deeper understanding of the results were those of social constructionist theory, differential association theory, and labeling theory. Firstly, the results showed that the combination of the two factors lack of support and attitudes towards delinquent behavior had markedly contributed to the participants’ way into a criminal life and the misuse of drugs. Secondly, the respondents’ all credited some part of their success in reintegrating to the NGO KRIS, which they stated had significantly helped them during their time in and after prison. Thirdly, the respondents’ attitudes towards life seemed to be an important part of being able to both get clean and stay away from the criminal life. However, all of the respondents had experienced some sort of relapse, being it into drugs or crime.
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Disarmament, demobilization and reintegration of female ex-combatants in Sierra Leone.Lema, Joan Winfred 08 September 2009 (has links)
This thesis sets out to explore the processes of disarmament, demobilisation and reintegration (DDR) of female ex-combatants in Sierra Leone within the context of post-conflict peace building. International and local stakeholders including the United Nations Mission in Sierra Leone (UNAMSIL), the National Commission for Disarmament, Demobilisation Reintegration (NCDDR) and World Bank were responsible for DDR. The DDR of female adult combatants and girl soldiers was essential as part of the broader strategies to prevent the reoccurrence of violence and creating conditions for sustainable peace and development. It was aimed at transforming female ex-combatants into a civilian status congruent with peace after eleven years of horrific civil war in Sierra Leone that involved rebel forces, principally the Revolutionary United Front (RUF), the Armed Forces Revolutionary Council (AFRC), and the government‘s Civil Defence Forces (CDF). The DDR process has been criticized in that female ex-combatants were often invisible and their needs disregarded. This study investigates the role of women in post-conflict peace building efforts, specifically DDR in Sierra Leone. Its nub is to critically assess the design, implementation and impact of the DDR of female ex-combatants. It focuses particularly on how female combatants are affected by current gender, security and international relations discourses. It assesses the progress made by the relevant international and local institutions in implementing international policies and guidelines on the DDR of female ex-combatants, in Sierra Leone; draws wider conclusions about achievements made and suggests lessons that may be applicable widely.
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Förälder och ex-kriminell : En kvalitativ studie om hur män och kvinnor stämplas och stigmatiseras utifrån stereotypa föreställningarJohansson, Elin, Ekström, Stella January 2019 (has links)
Syftet med denna uppsats är att undersöka hur ex-kriminella mammor respektive pappor upplevt sina myndighetskontakter och om de blivit stigmatiserade och stämplade utifrån sin kriminella bakgrund. För att uppnå syftet har vi utifrån en fenomenologisk ansats genomfört tio kvalitativa intervjuer. Uppsatsen utgår från Beckers stämplingsteori och Goffmans teori om stigma samt genusteori. Teorierna har bidragit med kunskap om hur samhället styrs av normer och regler där personer i samhället konstrueras till avvikare och män och kvinnor tillskrivs olika förväntningar. Resultatet visar att intervjupersonerna upplevt stigmatisering och stämpling, både under tiden de begick brott och efter det att de slutat begå brott. Resultatet visar även att det fanns skillnader mellan männens och kvinnornas upplevelser som kan kopplas till genusteorin då både männen och kvinnorna förväntade sig att det var mammorna som skulle ta det yttersta ansvaret för barnen. Med studien vill vi kunna utveckla förståelsen för människor med ett kriminellt förflutet och synliggöra hur det har påverkat dem att vara föremål för myndighetsutövande. Av det vi har fått ta del av förstår vi att det finns en brist på kunskap och förståelse för de avvikande personernas livssituation hos många myndighetspersoner, vilket fått svåra konsekvenser för många av våra intervjupersoner. Vi hoppas att studien ska kunna bidra med kunskap och förståelse för de enskilda som avviker från samhällets normer och regler för att myndighetspersoner inom det sociala arbetets praktik ska kunna utveckla sitt arbete i hur de ger stöd och hjälp.
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Perfil pessoal e profissional dos egressos do programa de pós-graduação stricto sensu em administração da Universidade Regional de Blumenau (FURB) /Nicchellatti, Tiago Pedro, Domingues, Maria José Carvalho de Souza, 1964-, Universidade Regional de Blumenau. Programa de Pós-Graduação em Administração. January 2011 (has links) (PDF)
Orientador: Maria José Carvalho de Souza Domingues. / Dissertação (mestrado) - Universidade Regional de Blumenau, Centro de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Administração.
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´O retorno do egresso de graduação à uma instituição de ensino superior em Roraima :um estudo com aplicação das dimensões RATER´ /Neves, Alberio Pinto, Scharf, Edson Roberto, 1965-, Universidade Regional de Blumenau. Programa de Pós-Graduação em Administração. January 2011 (has links) (PDF)
Orientador: Edson Roberto Scharf. / Dissertação (mestrado) - Universidade Regional de Blumenau, Centro de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Administração.
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Experiences of ex-offenders when reintegrating into mainstream society : the case of ex-convicts in the Ekurhuleni Region.Chanakira, Patricia 24 July 2013 (has links)
The purpose of this study was to establish the experiences of ex-offenders during reintegration into mainstream society in the Ekurhuleni region. The population, from which the study sample was drawn, comprised of adult ex-offenders in the Ekurhuleni region who have served time in prison. The research population also comprised of key informants, this category of participants targeted people with expert knowledge in the science of offender reintegration. The study utilised two semi-structured interview schedules comprising of open-ended questions as primary data collection tools. Thematic content analysis was used to analyse data. The research adopted a qualitative approach and an exploratory research design was used. The findings that emerged from the study show that both ex-offenders and the key informants regarded socio-economic problems such as poverty and inequality as the main factors contributing to the commission of crime. Participants highlighted that other causal factors of crime such as peer pressure and substance abuse are derived from the afore-mentioned socio-economic factors. Regarding the participants’ views on the rehabilitation programmes; many were of the view that they play a central role in reducing recidivism by confronting the risks and needs which lead to offending. Gaps were also identified by both ex-offenders and key informants in the rehabilitation system of South Africa and these ranged from the lack of continuity of services after release from prison; crime in prisons, idleness in prisons, appalling prison conditions such as overcrowding, lack of sanitation and maltreatment of offenders by prison officials and these pose a challenge to rehabilitation. Offenders face a litany of problems during reintegration and some of these are rejection by family and community, lack of a holistic approach to reintegration and unemployment problems. The conclusions drawn from the study are that most of the ex-offenders are repeat offenders and as such society needs to put in place structures and preventative measures to reduce the recidivism rates among ex-convicts. These structures and preventative measures should focus on the holistic needs and risks of offenders.
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THE EX-DIVIDEND DAY STOCK PRICE BEHAVIOR : FTSE 100 of the London Stock ExchangeAnagho, Zillah, Tah, Kenneth January 2007 (has links)
<p>In this thesis, we have analyzed the ex-dividend stock price behavior in the London Stock Exchange to see if the stock prices really drop by the same amount as the dividend on the ex-dividend day. Our sample data covers 80 FTSE100 companies of the London stock exchange for the period 2001 to 2006.</p><p>To answer the research question: Do returns on the London Stock Exchange act in accordance with the efficient market hypothesis on the ex-dividend day? We used a deductive approach and test four hypothesis. The study was carried out by comparing the actual value of the raw price ratio, market adjusted price ratio, raw price drop and market adjusted price drop to their theoretical values. The difference was tested for significance using the one sample t-test.</p><p>The results showed that there are significant differences in the observed figures from their theoretical or expected values. The observed raw price ratio is higher than the expected value of 1, implying that the stock price on the ex-dividend day drops by an amount that is lower than the dividend paid. Similarly, the market adjusted raw price ratio is also higher than the expected value of 1. The raw price drop and market adjusted price drop are lower than the dividend yield, indicating again that the stock price drops by an amount that is lower than the dividend paid.</p><p>Our results indicated that the null hypotheses stated are rejected since the drop in the stock prices is not equal to the amount of the dividend on the ex-dividend day.</p>
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Aktieprisfall i samband med utdelning i Sverige och FinlandMuurinen, Mikko January 2006 (has links)
<p>Jag undersöker aktiekurser i samband med utdelning i syfte att få reda på om aktiepriserna har fallit mindre i Sverige jämfört med Finland samt om aktiepriserna i dessa länder påverkats av kortsiktiga investerare. Studien omfattar data från små börsbolag i Stockholms- och Helsingforsbörserna under åren 2002-2004. Jag använder den så kallade ex-dividend-dag-metoden för att mäta det relativa aktieprisfallet samt regressionsmodellen för att studera kortsiktiga investerares påverkan på aktiepriserna under utdelningsperioden.</p><p>Resultaten visar att det relativa aktieprisfallet var högre bland de finska aktierna under studiens tidsram, vilket sannolikt berodde på frånvaron av utdelningsskatten i Finland. De kortsiktiga investerarna verkar inte påverka den svenska aktiemarknaden och endast svagt stöd fås för deras påverkan på de finska aktiepriserna.</p>
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Die Stellung des Abschlußprüfers im Entscheidungs- und Kontrollprozess der AktiengesellschaftRichter, Martin January 1978 (has links)
Der folgende Beitrag untersucht die rechtlichen und faktischen Beziehungen des Abschlußprüfers zu den Organen der Aktiengesellschaft. Er kommt zu dem Ergebnis, daß die (Macht-)Stellung des Abschlußprüfers nicht unbedingt die Publizitätsziele gewährleistet, sondern daß alle Belastungen aus einem Konflikt mit der Unternehmensleitung von dem Berufsethos der verantwortlichen Wirtschaftsprüfer aufgefangen werden müssen, zumal auch extern ihre Stellung nur unzulänglich abgesichert ist. Die Analyse schließt mit einem Katalog rechtspolitischer Alternativen. Die Vorschläge zielen darauf ab, den Einfluß des Vorstands auf die Prüfungsdurchführung so weit als möglich auf seine Funktion als Auskunftsperson zu reduzieren, die Kommunikations- und Sozialbeziehungen des Abschlußprüfers zum Aufsichtsrat und zur Hauptversammlung zu intensivieren und die Machtgrundlagen dieser Prüfungsadressaten zu erweitern.
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