This thesis deals with the accommodation road. The thesis also discusses the emergence, extincion and other law obligations of accommodation road, each mentioned in separate chapter. A valuation of service is done by various methods and a comparison of the influence of the easement price on the purchase price of the land. An optimal procedure for establishing an accommodation road is set up and a valuation procedure is structured. The value of accommodation road were compared with the purchace price of land, separated the agricultural and building land. The building lands were separated obligatory land and land with justification.

My graduation thesis deals with the questions of opening a new youth hostel. The objective of my thesis is to create the company which runs a hostel. The first part contents theoretic introduction to the problems and definitions of the esential concepts. The other part concerns application of the theory of setup new business in practice - processing a business plan and analysis of competition.

This thesis is engaged in the proposal of creation business plan for establishing IVF (in vintro fertilization) centre. With the regard for theoretical knowledges, analysis of contemporary situation in private enterprise and marketing research, this work brings the proposition of business plan for succesfull start of enterprise.

This thesis deals with the establishment of a small woodwork workshop, a company focusing on production of design furniture from pallets. First part of thesis is about a theoretical introduction to business, basic concepts, business plan and the necessary analyzes. In the second part there are analyzes used for evaluation of current state and their summaries. Last part provides my own solutions and consideration of the project’s realization.

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Feedback is discussed in many disciplines. In behavior analysis, it has been discussed in terms of its functions, many coming to different conclusions. The present study evaluated whether therapists' preferred temporal and format of feedback shifted or changed during acquisition or maintenance of skills implementing a tact program using a token economy system after a brief exposure to all possible feedback combinations. Three participants completed a questionnaire before they were exposed to a feedback sampling phase and preferred feedback phase. Preferred way of recieving feedback was asked at the beginning of each session. Two out of three participants switched preferences after achieving mastery of task. Task mastery may make feedback delivered at the end of a session more desirable while task acquisition may make feedback delivered at the end of a trial more valuable. Limitations and future research were discussed.

Made available in DSpace on 2016-04-29T13:18:17Z (GMT). No. of bitstreams: 1 Dhayana Inthamoussu Veiga.pdf: 983895 bytes, checksum: c91e662987db64459c6afe5fc56b6e33 (MD5) Previous issue date: 2010-02-23 / Fundação de Amparo a Pesquisa do Estado de São Paulo / The purpose of the present study was to verify if verbal stimuli could exert the function of transitive conditioned establishing operation (TCEO) and if the establishment of the TCEO function would differ between verbal stimuli probably produced by different histories of reinforcement (tacting / manding / autoclitic relations) and would differ between verbal and non verbal stimuli. The participants were 15 female and 4 male (between 18 and 24 years old). A software managed the presentation of the task and the manipulation of the operative contingencies. The task was presented as a game, similar to a slot machine, in which a mouse and a joystick were used to produce points which could be exchanged by an amount of money. The experimental design was based in Ravagnani (2004) and consisted of: a preliminary phase (discrimination and chaining) and Phases 1, 2 and 3. The purpose of Phase 1 was to establish a TCEO, with one word ( press , fruits or don t press ), a pseudo-word ( tabilu ) or an abstract image (╣╣╣╣╣╣╣╣╣). The TCEO was established through the following contingency: in the presence of one of the five stimuli the first instance of the response should be emitted and once the VR12 was completed the color of a circle was changed from grey to green during 3 seconds. In the presence of the Green circle the response of pulling the joystick s handle produced one point. If the first response instance was emitted in the absence of the presumed TCEO the completion of the VR12 would produce the color change of the circle, however, the response of pulling the joystick s handle would not produce points. Phase 2 had the aim to observe the possible effects of the non changing color of the circle as a consequence for the of completion of the VR12 on the behavioral chain. In this phase, all VR12 started either in the presence or in the absence of the presumed TCEO did not produce the 3 sec color change in the circle, which was grey. However, pulling the joystick s handle during the first three sec immediately subsequent to the VR12 completion (started in the presence of the presumed TCEO) produced points. On Phase 3, contingencies identical to those of Phase 1 were operative with the purpose to verify if the changes in the behavior of the participants possibly observed during Phase 2 would remain. Phase 1 results indicate that, for 16 of 19 participants the TCEO was established, despite the stimuli utilized. For 13 of these 16 participants, results clearly showed that the conditioned reinforcer omission produced behavioral changes which indicate extinction process. It suggests that the green circle exerted conditioned reinforce function, established by the TCEO. Phase 3 results show that the behavioral chain was sistematically completed by all 16 participants. Some evidence of differences between the effects produced by the different stimuli established as TCEO during Phase 1 were observed. However this study could not verify the establishment of systematic relations / O presente estudo teve como objetivo verificar se estímulos verbais podem exercer função de operação estabelecedora condicionada transitiva (OECT) e se o estabelecimento da função de OECT diferiria entre estímulos verbais provavelmente produzidos por diferentes histórias de reforçamento (relações de mando/tato/autoclíticas) e entre estímulos verbais e não verbais. Participaram 15 mulheres e 4 homens (18 a 24 anos). Um software gerenciou a apresentação da tarefa e a manipulação das contingências em vigor. A tarefa foi apresentada no formato de um jogo, semelhante a um caça-níqueis, em que se utilizava mouse e joystick para produzir pontos, trocados por uma quantia em dinheiro. O delineamento experimental foi elaborado a partir de Ravagnani (2004) e consistiu em: Fase Preliminar (discriminação e encadeamento) e Fases 1, 2 e 3. A Fase 1 tinha por objetivo estabelecer uma OECT, que poderia ser uma palavra ( pressione , frutas ou não pressione ), uma pseudo-palavra ( tabilu ) ou uma figura abstrata (╣╣╣╣╣╣╣╣╣). O estabelecimento da OECT era feito a partir da seguinte contingência: na presença de um dos cinco estímulos, a primeira resposta de uma VR12 deveria ser emitida quando, então, completada a VR12, a cor de um círculo era alterada de cinza para verde durante 3 segundos. Na presença do círculo verde, a resposta de puxar a alavanca do joystick produzia um ponto. Caso a primeira resposta da VR12 fosse emitida na ausência da suposta OECT, a finalização da VR12 produzia a alteração da cor do círculo, contudo, a resposta de puxar a alavanca na presença do círculo verde não produzia ponto. A Fase 2 teve como objetivo observar os possíveis efeitos na cadeia de respostas da não alteração da cor do círculo como conseqüência das VR12 completadas. As VR12 iniciadas tanto na presença como na ausência da suposta OECT não produziram a alteração de 3 segundos na cor círculo, permanecendo cinza. Contudo, puxar a alavanca durante os 3 segundos imediatamente depois de completadas as VR12 (iniciadas na presença da suposta OECT) produziam ponto. Na Fase 3, contingências idênticas àquelas da Fase 1 estiveram em vigor com o objetivo de verificar se as mudanças no responder dos participantes possivelmente observadas na Fase 2 seriam mantidas. Os resultados na Fase 1 indicaram que, para 16 de 19 participantes, a OECT foi estabelecida, a despeito do tipo de estímulo utilizado. Para 13 destes 16 participantes, os resultados da Fase 2 mostram de forma clara que a omissão do reforçador condicionado produziu alterações comportamentais indicadoras do processo de extinção, o que sugere que círculo verde exerceu função de reforçador condicionado, cujo valor era estabelecido pela apresentação da OECT. Os resultados relativos à Fase 3 mostram que a cadeia foi sistematicamente completada por todos os 16 participantes. Alguns indícios de diferenças entre os efeitos produzidos pelos estímulos estabelecidos como OECT durante a Fase 1 foram encontrados. Contudo, por meio deste estudo não foi possível verificar relações que tenham se estabelecido sistematicamente

This qualitative case study examines the perspectives of leaders of five intensive English programs (IEPs) about their departments’ positions at U.S. public universities as well as their perceptions of the directors’ roles in developing visibility on campuses. The data was collected through interviewing and analyzed using the Constant Comparative Method which produced five distinctive themes: planned happenstance; belonging; funding; work with university; director’s role. The cross-case findings presented similar ideas from all of the participants – intensive English program legitimacy and visibility on campuses have still not been achieved. The findings from the study can aid IEP directors, and especially their supervisors, in understanding the need to create belongingness for those programs and to provide better involvement of members into university communities.

Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade. Påföljden vid undlåtenhet att tillämpa omvänd skattskyldighet är skattetillägg. Utformningen av lagens rekvisit är synnerligen vag. För att omvänd skattskyldighet ska aktualiseras, ska förvärvaren av en byggtjänst vara en sådan förvärvare som själv i sin verksamhet inte endast tillfälligt tillhandahåller byggtjänster eller vara en förvärvare som tillhandahåller förstnämnda förvärvare sådana tjänster. Denna formulering har, i kombination med avsaknaden av praxis på området, resulterat i en avsevärd svårighet att i gränsfallen avgöra om omvänd skattskyldighet ska tillämpas eller inte. Gränsdragningar som är aktuella är bland annat mellan leverans av vara och tillhandahållande av tjänst, mellan byggtjänster och andra tjänster samt mellan att endast tillfälligt tillhandahålla byggtjänster och att mer än tillfälligt göra detta. Därtill kommer bedömningen av hur länge en förvärvare ska anses omfattas av reglerna om denne helt bytt verksamhetsinriktning och inte längre är i byggbranschen. Fråga uppstår också om huruvida det, förvärvare och tillhandahållare emellan, föreligger en upplysnings- respektive undersökningsplikt rörande förvärvarens status. Skatteverket har stor betydelse för utformningen av riktlinjer och för lagens tillämpning, en uppgift som lämpligtvis borde anförtros åt domstolsväsendet. Uppsatsen behandlar gränsdragningsproblem som uppstår till följd av rekvisitens utformning. Dessa leder i sin tur till exempelvis ökad administration och felaktigt debiterad moms. Ur rättsäkerhetsaspekt kan påpekas att den enskilde i gränsfallen har mycket liten möjlighet att förutse beskattningskonsekvensen av en transaktion och tenderar därför att tillämpa omvänd skattskyldighet för säkerhets skull, snarare än för att bedömning gjorts att transaktionen faller inom ramen för tillämpningen av omvänd skattskyldighet. Den rättsosäkerhet som gränsdragningsproblemen för med sig, framstår därför som den mest anmärkningsvärda konsekvensen av rekvisitens utformning. Syftet med uppsatsen är att utreda rättsläget, analysera gränsdragningsproblematiken och att lämna förslag på riktlinjer för vad som kan tänkas vara mer än tillfälliga tillhandahållanden av byggtjänster, för att lättare kunna avgöra om omvänd skattskyldighet ska tillämpas eller inte. Möjliga bedömningsgrunder för att fastställa vad som menas med att inte endast tillfälligt tillhandahålla byggtjänster, anser vi vara regelbundenhet, tjänstens omfattning och tjänstens värde i förhållande till övrig omsättning. Bedömningsgrunderna har sin förankring i Tysklands utformning av reglerna om omvänd skattskyldighet för byggsektorn och i ett av de få uttryck Skatteverket har lämnat för vad som skulle kunna tänkas tjäna som vägledning för vad som ska betraktas som inte endast tillfälligt. / Reverse charge is, since 1 July 2007, applicable in the construction sector. The application comprises the supply of construction services and thus, all delivery of goods is excluded. Only services which, from a general point of view, appear to be construction services fall within the scope of application of reverse charge. Reverse charge mean that the taxable person to whom the supply of services is made is the person liable for Value Added Tax (VAT) instead of the supplier. The purpose of reverse charge is to preclude tax evasion in contractor chains where dishonest contractors supply others with false invoices to serve as a basis for deduction of input VAT. The penalty for not applying reverse charge when obligated is tax fine. The wording of the requisite of the law is remarkably vague. In order for reverse charge to be applicable, the taxable person to whom the construction services are supplied must himself, more than temporarily, supply such services or be a taxable person who supplies such services to such taxable person. The unclear wording, in combination with the lack of case law on the subject, has led to considerable difficulty to determine whether to apply reverse charge or not in borderline cases. Establishing boundaries is necessary when determining whether a transaction constitutes sale of goods or supply of services, construction services or other services as well as when determining what constitutes temporarily respectively more than temporarily supplies of construction services. If a taxable person who supplies construction services changes his business and thus ceases to supply such services, an additional assessment on how long after the change of business the taxable person should be considered to supply construction services must be made. The uncertain conditions also raise the question whether there is a mutual obligation between parties to inform each other of their status when supplying and purchasing constructing services. Swedish Tax Authorities have become the leading maker of guidelines for the application of reverse charge in the construction sector. This is a task best left to the courts. This paper considers problems which emerge because of the wording of the requisites. In turn, these problems lead to an increased level of administration as well as to wrongly collected VAT. It should be noticed, that from the aspect of legal certainty, the individual has very little ability to foresee the taxation consequences of a transaction. Therefore the individual may tend to apply reverse charge to be on the safe side, rather than because it has been established that the transaction fall within the scope of application of reverse charge. This legal uncertainty is the most notable consequence of the wording of the requisites. The aim of this paper is to examine the actual meaning of the law, analyse the problems resulting from the insufficient wording of the requisites, as well as presenting possible guidelines on what should be considered as more than temporarily supplies of construction services. The guidelines aim to facilitate the conclusion on whether or not reverse charge is applicable. Possible grounds of assessment for determining when a taxable person should be considered to more than temporarily supply construction services are regularity, the extent of the construction service, as well as the value of the construction service in comparison to the overall turnover. The grounds of assessment are influenced by the application of reverse charge in German law and by one of the few guiding principles presented by the Swedish Tax Authorities concerning the meaning of the expression more than temporarily.