This study was conducted with survey data drawn from a relationship education initiative in the state of Utah. Teenagers participated in the Premarital Interpersonal Choices and Knowledge (PICK) program (also known as How to Avoid Falling for a Jerk or Jerk-ette), a program designed for single individuals. They answered questions before and after the course, and I used their responses to answer two questions: (1) What concerns do middle-adolescents (ages 15-17) have about romantic relationships? (2) What do middle-adolescents gain from participation in PICK? Data from 605 participants were combined and analyzed for themes. Teenage participants expressed concerns about gaining the skills and knowledge necessary for healthy building relationships. They also wanted to avoid risky relationship behaviors such as cheating, abuse, jealousy, and sexual coercion. They were interested in how relationships with peers and parents affect romantic relationships. These concerns aligned with the gains that they reported from participation in PICK. Taking their responses together, participants said that PICK addressed their concerns by providing training in relationship skills and knowledge to help them avoid risky relationships. They were especially appreciative of the Relationship Attachment Model, a visual tool created to help them evaluate pacing, sequence, and behaviors in healthy relationships.

The purpose of this mixed methods study was to ascertain using multiple tools and methods, the impact of teachers' interaction with primary students on mathematics performance using the Successmaker Integrated Learning System to determine effective teacher practices. The sample of nineteen primary teachers from an elementary school in southwest Florida included five first grade teachers, seven second grade teachers, and seven third grade teachers. Data analysis included total years of teaching experience, years of experience in Florida schools, and years of experience at each grade. Both the total years of teaching and the years of teaching at the research site were correlated to the Student Gains Reports in mathematics provided by the Successmaker Management System. A Pearson Product Moment correlation coefficient was computed to determine whether and to what degree a statistical relationship existed between the variables of years of teaching experience and student gains. Total years of teaching experience and total years at the research site revealed a significant correlation of 0.77 (p < 0.001). The correlation between total years of teaching experience and average student gains was not significant (r = -0.10, p = 0.674). The third correlation between years of teaching experience at the research site and student gains also was not significant (r = 0.03, p = 0.897). Therefore, years of teaching experience did not predict total gains. The qualitative analysis of data collected through interviews with the ITF and teachers who had the highest and the lowest student gains in mathematics at each grade, informal observations, and focus groups, revealed factors that appeared to contribute to teachers’ styles and methods which affected student gains. Several factors influenced the styles and methods of the implementation of the Successmaker program. They included: (a) time in the Successmaker lab, (b) use of Successmaker Management System reports, (c) integration of Successmaker into the curriculum, (d) motivational strategies, (e) newness to the Successmaker program, (f) influence of administration, (g) specific barriers that inhibit maximum effectiveness, and (g) professional development. Furthermore, these factors can be categorized into four general themes: (a) teachers’ role, (b) teachers’ expertise, (c) teachers’ collaboration, and (d) teachers’ attitude.

O presente trabalho de Dissertação visa a realizar um levantamento bibliográfico de relatos sobre a frequência do uso da Simulação como um instrumento ou meio para a obtenção de algum ganho secundário, durante a realização de exames médicos com as mais diversas finalidades, tais como o clínico, ambulatorial, de emergência, ocupacional, pericial, previdenciário, securitário ou demandas judiciais. Quais são os ganhos secundários nas mais diversas especialidades e também repercussões em termos interpessoais, empresariais, ocupacionais e de custo para o sistema de saúde como um todo. A repercussão no Direito da Simulação utilizada em Medicina. / This thesis work aims to conduct a literature review of reports on the frequency of the use of simulation as a tool or means to obtain some secondary gain during medical examinations with many different purposes, such as clinical outpatient, emergency, occupational, forensic, social security, insurance or lawsuits. What are the secondary gains in various specialties and also repercussions in terms interpersonal, business, occupational and cost to the health system as a whole. A Law repercussions in the Simulation used in Medicine.

This thesis analyses the Australian approach to taxation of goodwill and related intangibles. It asks the questions: 'Is the current Australian approach to taxation of goodwill coherent?'; and 'Could a different approach minimise any distortions?' The thesis identifies the increasing importance of goodwill and other intangible property in a modern information-based economy. It identifies benchmarks for a 'good' tax system ??? such as efficiency, simplicity, and equity. It emphasises the criteria of simplicity and efficiency but includes other criteria and specifically considers the issue of alignment of accounting and legal concepts. It concludes that the current misalignment makes it difficult for the tax system to deal with goodwill coherently. The thesis criticises the treatment of goodwill under various Australian taxes, including stamp duty; Goods and Services Tax; taxation of capital gains; and income tax. It specifically considers the treatment of intangible sources of goodwill and their relationship with goodwill itself. The discussion of income tax pays particular attention to the role of goodwill and other intangibles in international transfer pricing. The thesis draws conclusions about the treatment of goodwill in Australia and whether the Australian approach meets the benchmarks established at the outset. The thesis demonstrates that the current Australian approach leads, inter alia, to tax avoidance. The current approach also offends a number of other criteria of a 'good' system. The thesis considers the UK tax treatment of intangibles held by resident companies and considers this model for Australia. It also considers the abandoned 'Tax Value Method' previously proposed for Australia. From this and other material, it suggests possible new directions and an alternative approach to taxing goodwill in Australia. These include a consistent and coherent definition of goodwill for tax that is compatible with law and accounting. The thesis also urges the development of a consistent approach to taxing goodwill at both the state and federal levels; and suggests greater reliance on the existence of goodwill as a means to establish jurisdiction to impose tax in international tax situations.

<p>Egentlig depression är en folksjukdom, men i dagsläget är kognitiv beteendeterapi, som fått mest stöd i depressionsforskning, en bristvara. Därav finns ett behov av att med begränsade resurser kunna hjälpa så många patienter som möjligt och då är Internetbaserad självhjälpsbehandling i ett alternativ vid mild till måttlig depression. Denna behandlingsform kan dock inte hjälpa alla, varför de som inte svarat på den inledande behandlingen som ett andra steg bör erbjudas mer intensiv och individualiserad vård; så kallad. stepped care. Vid depression uppvisar vissa patienter sudden gains, det vill säga relativt stora, snabba och stabila minskningar av symptom, som ofta bibehålls på lång sikt.</p><p>Syftet med studien var att undersöka effekten av stepped care vid mild till måttlig depression, vinna ökade kunskaper om sudden gains samt se om överlappningar mellan sudden gains och stepped care fanns.</p><p>85 deltagare inkluderades i studien, varav 69 randomiserades till Internetbaserad självhjälpsbehandling eller live gruppbehandling. Övriga deltagare utgjorde en preferensgrupp där de själva valt Internetbehandling. Båda behandlingsalternativen utgick från samma KBT-baserade behandlingsmoduler, som administrerades under åtta veckor samtidigt som veckovisa självskattningar med MADRS-S hämtades in. Efter avslutad behandling bedömdes vilka deltagare, bland dem som fått Internetbehandling, som var i behov av fortsatt vård och därmed skulle erbjudas ytterligare åtta sessioner med telefonterapi.</p><p>Efter de första åtta veckorna var 70 % av samtliga deltagare utan diagnos och 40 % av deltagarna hade uppvisat sudden gains. Endast 22 % visade sig vid eftermätningen behöva gå vidare till telefonterapi, varav 60 % tackade ja och 40 % fullföljde. Efter avslutad telefonterapi var 75 % av dessa deltagare utan diagnos. En begränsning med studien är att den endast är partiellt randomiserad. Slutsatsen är att den Internetbaserade självhjälpsbehandlingen var så effektiv att få deltagare behövde ytterligare vård i stepped care. De deltagare som uppvisade sudden gains mådde bättre än övriga vid behandlingens slut och fortsatte att må bättre vid enmånadsuppföljning.</p>

Egentlig depression är en folksjukdom, men i dagsläget är kognitiv beteendeterapi, som fått mest stöd i depressionsforskning, en bristvara. Därav finns ett behov av att med begränsade resurser kunna hjälpa så många patienter som möjligt och då är Internetbaserad självhjälpsbehandling i ett alternativ vid mild till måttlig depression. Denna behandlingsform kan dock inte hjälpa alla, varför de som inte svarat på den inledande behandlingen som ett andra steg bör erbjudas mer intensiv och individualiserad vård; så kallad. stepped care. Vid depression uppvisar vissa patienter sudden gains, det vill säga relativt stora, snabba och stabila minskningar av symptom, som ofta bibehålls på lång sikt. Syftet med studien var att undersöka effekten av stepped care vid mild till måttlig depression, vinna ökade kunskaper om sudden gains samt se om överlappningar mellan sudden gains och stepped care fanns. 85 deltagare inkluderades i studien, varav 69 randomiserades till Internetbaserad självhjälpsbehandling eller live gruppbehandling. Övriga deltagare utgjorde en preferensgrupp där de själva valt Internetbehandling. Båda behandlingsalternativen utgick från samma KBT-baserade behandlingsmoduler, som administrerades under åtta veckor samtidigt som veckovisa självskattningar med MADRS-S hämtades in. Efter avslutad behandling bedömdes vilka deltagare, bland dem som fått Internetbehandling, som var i behov av fortsatt vård och därmed skulle erbjudas ytterligare åtta sessioner med telefonterapi. Efter de första åtta veckorna var 70 % av samtliga deltagare utan diagnos och 40 % av deltagarna hade uppvisat sudden gains. Endast 22 % visade sig vid eftermätningen behöva gå vidare till telefonterapi, varav 60 % tackade ja och 40 % fullföljde. Efter avslutad telefonterapi var 75 % av dessa deltagare utan diagnos. En begränsning med studien är att den endast är partiellt randomiserad. Slutsatsen är att den Internetbaserade självhjälpsbehandlingen var så effektiv att få deltagare behövde ytterligare vård i stepped care. De deltagare som uppvisade sudden gains mådde bättre än övriga vid behandlingens slut och fortsatte att må bättre vid enmånadsuppföljning.

Using a large sample of mergers and acquisitions from 27 countries over a 16-year period, I investigate how differences in tax and financial reporting policies affect the premium and structure of cross-border mergers and acquisitions. I find evidence that firms pay a premium to reduce the tax risk associated with strict transfer pricing rules. Further analysis segments acquisitions into those that are strictly financial versus those that are more strategic. Financial acquisitions are those where the acquirer is making the purchase for investment purposes rather than strategic reasons. These financial transactions generally lead to less integration between the two companies and therefore less inter-company transactions involving transfer pricing. Evidence based on this segmentation suggests that only differences in transfer pricing risk for non-financial acquisitions are priced. The results suggest that while on average non-financial acquirers will pay a higher premium to reduce transfer pricing risk regardless of industry, only those in highly scrutinized industries with high levels of intangibles, such as pharmaceuticals, will demand a discount for transactions which increase transfer pricing risk. In tests of acquisition structure, I find that shareholder-level capital gain taxes influence the structure of an acquisition. The influence of shareholder-level taxes is reduced by the presence of information asymmetry concerning the acquirer’s stock value. However, higher quality financial reporting reduces information asymmetry and improves the tax efficiency of acquisition structure providing tangible economic benefit to shareholders.

Using a large sample of mergers and acquisitions from 27 countries over a 16-year period, I investigate how differences in tax and financial reporting policies affect the premium and structure of cross-border mergers and acquisitions. I find evidence that firms pay a premium to reduce the tax risk associated with strict transfer pricing rules. Further analysis segments acquisitions into those that are strictly financial versus those that are more strategic. Financial acquisitions are those where the acquirer is making the purchase for investment purposes rather than strategic reasons. These financial transactions generally lead to less integration between the two companies and therefore less inter-company transactions involving transfer pricing. Evidence based on this segmentation suggests that only differences in transfer pricing risk for non-financial acquisitions are priced. The results suggest that while on average non-financial acquirers will pay a higher premium to reduce transfer pricing risk regardless of industry, only those in highly scrutinized industries with high levels of intangibles, such as pharmaceuticals, will demand a discount for transactions which increase transfer pricing risk. In tests of acquisition structure, I find that shareholder-level capital gain taxes influence the structure of an acquisition. The influence of shareholder-level taxes is reduced by the presence of information asymmetry concerning the acquirer’s stock value. However, higher quality financial reporting reduces information asymmetry and improves the tax efficiency of acquisition structure providing tangible economic benefit to shareholders.

Recent studies claims that Sweden has the lowest returns on education compared to other OECD countries. Other research made in the subject tend to focus on the gains from education, but forget to calculate the costs, both direct cost such as material, accommodation and food, but also opportunity costs from not working instead of investing in education. The purpose of this thesis is to study if an investment in an education is an effective way of monetary utility maximizing in Sweden, in other words income. This thesis will investigate whether education will be a profitable investment, and if so how many years of employment it will take an individual to gain from that investment. The Human Capital theory is the theoretical framework of this thesis and the result is in Swedish Crowns. This research quantifies that an education is an effective way to income maximizing and men’s payback time in monetary terms are more likely to be shorter than female’s.

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