This thesis examines whether the UK's General Anti-Abuse Rule (GAAR) unjustifiably permits the judiciary to take account of the taxpayer's motives, intentions and purposes for the purpose of determining tax liability. It will be argued that the UK GAAR does permit consideration of these factors, which, it will be argued, is undesirable because of the subjective nature of these terms and the possibility of judges ascribing a motive, intention or purpose on the taxpayer which may not be factual in reality. Although the GAAR has attracted much commentary, there has been little to explain how the GAAR allows the taxpayer's motives, intentions and purposes for embarking on an arrangement to be scrutinised by HMRC and the courts. This discussion hopes to fill this gap, especially in respect of whether and how the provisions of the GAAR can allow for a "motive test", how such a test may be applied in practice, and whether the GAAR can still be considered to have a targeted scope in light of factors that are arguably subjective. An allied issue that is examined is whether the implementation of the UK GAAR was needed given that the courts can apply the principle established in WT Ramsay Ltd v IRC1 to cases on tax avoidance. In developing the arguments presented in this thesis, the approaches of a number of Western jurisdictions will be examined. The selected jurisdictions chosen include; the United States of America, Australia, New Zealand, South Africa and Canada. These countries, with the exception of the United States of America, have a general anti-avoidance legislation in place and the majority of them include an anti-abuse provision in their general anti-avoidance rules. The thesis concludes that the UK GAAR is unique in taking into account the taxpayer's intentions. The UK GAAR also makes reference to the purpose of the taxpayer's arrangement. These factors, taken together, can result in scrutinisation of the taxpayer's own motive, intention or purpose. It will be suggested that the scope of the UK GAAR is much wider than it was ostensibly designed to be and that it is likely to rely heavily on the discretion of judges. Therefore, suggestions as to the ways in which the GAAR could move towards a more objective approach are given.

Culpability in criminal law Abstract The culpability is fundamental institute of the Czech criminal law, because it is mandatory attribute of the subjective aspect of the criminal offence. The culpability is necessary to fulfill any of the facts of the criminal offence as the fundamental principle of liability for fault, which implies that there is not a criminal offence without fault. This thesis deals with the culpability in criminal law and is divided into six chapters, including introduction and conclusion. The introduction is followed by the chapter about general introduction, namely the placement of the culpability in the facts of the criminal offence. In this section the differences between the fault and culpability are explained, and it deals in detail with the content of the culpability, which means the extent of the facts included by culpability. This chapter is also concerned with the intensity and degree of individual form of culpability known as degree of culpability. In addition to the above, this chapter includes also a section dedicated to the matter of proving the culpability in the criminal law. The next chapter summarizes the historical development of culpability. Starting with the Act on Crimes, Offences and Misdemeanors (1852), the Criminal Code od 1950, the Criminal Code of 1961 and...

The amount of violent media that is consumed on a daily basis by the average American and the empirically proven effects associated with such regular consumption have led scholars to consider violent media a public health threat, the risks of which, the public may not even fully appreciate (Huesmann, Dubow, & Yang, 2013). Previous research in the field of public health communication has found that different forms of evidence in public health risk messages are more or less effective in changing behavior depending on individual recipient characteristics (de Wit, Das & Vet, 2008; Reinard, 1988; Slater & Rouner, 1996). The present research investigated the effectiveness of different forms of evidence (narrative or statistical) in decreasing violent media consumption by increasing an individual's risk perceptions and negative attitude associated with violent media. In accordance with the Theory of Planned Behavior (Ajzen, 1991), it was hypothesized that these risk perceptions and attitudes would predict intentions toward violent media consumption, as well as subsequent consumption. The study was conducted via MTurk with a sample of one hundred and fifty participants (53% Male). Results showed that an individuals' violent media consumption predicted their attitude toward violent media (p = .035), and that their risk perception and attitude toward violent media significantly predicted their intentions to decrease violent media consumption (ps < .05). Though no significant difference was found between the effect of narrative and statistical evidence on general violent media consumption, exploratory analyses of effects on specific forms of media showed that narrative evidence resulted in a significant decrease in violent video game consumption (p = .042). Additionally, age predicted risk perception, the older the participant the less risk they perceived in violent media consumption (p = .010). Future research should investigate the effect of including all elements of the Theory of Planned Behavior on the ability of different evidence types to change behavior, and perhaps extend the time frame within which change is measured in order to maximize the ability to observe any true change in behavior.

abstract: Physical inactivity is a continuing public health crisis because of its negative effects on health (e.g. hypertension, cardiovascular disease, type II diabetes). To combat the rising prevalence of these non-communicable diseases, physical activity (PA) promotion is a public health priority. However, current programs seem to be ineffective in the long-term promotion of PA. Resultingly new, effective interventions are needed. Recent studies have established a link between mindfulness and PA engagement. Based on the current literature, the present study sought to investigate the associations between trait mindfulness, behavioral regulation towards exercise, exercise intention, stress, and self-reported PA. This study also examined whether trait mindfulness was independently associated with meeting weekly, leisure-time, moderate-to-vigorous PA [MVPA] recommendations in university undergraduate students after controlling for demographic characteristics, past PA experience, exercise intention, stress, and motivation. The study used a cross-sectional design and participants consisted of 180 undergraduate university students (aged 18 to 24 years). Participants completed a one-time survey that assessed demographic characteristics, trait mindfulness, behavioral regulation toward exercise, exercise intention, perceived stress and PA. Bivariate associations between the variables were assessed with Pearson or Spearman correlations. A logistic regression analysis was conducted to determine which variables were independently associated with meeting weekly, leisure-time MVPA guidelines. Results of this study found weak positive associations between the mindfulness domain of acceptance and leisure time MVPA ( = .168, p < .05), no associations between mindfulness and transportation PA, and negative associations between mindfulness (MAAS,  = –.238, p < .01; acceptance,  = –.175, p < .05) and sitting time. Results of logistic regression found that only relative autonomy (OR = 1.085, 95% CI [1.008, 1.168], p = .030) and intention (OR = 2.193, 95% CI [1.533, 3.138], p < .0001) were independently associated with meeting weekly, leisure- time MVPA recommendations. The results of this study show that while there is only a weak direct relationship between trait mindfulness and PA, mindfulness may be related with other factors associated with PA. More research is needed in order to better understand the potential mechanisms behind the results found in this, and past, studies. / Dissertation/Thesis / Masters Thesis Exercise and Wellness 2019

Background: Online shopping through mobile has become very popular around us today because of the unique value proposition of providing easily personalized, local goods and services at any time and anywhere. However, still, there are some challenges for users to adopt m-commerce as whole. This thesis has done to find the factors of the acceptance of m-commerce in India. Purpose: The purpose of this study is to identify the determinants of the acceptance of m-commerce applications in India. Method: For this study, quantitative research was used to gather data. The author decided to reach the target groups for the survey through different social media platforms and the survey questions were based on the user acceptance model. Conclusion: The results show that M-commerce has  developed in India  but still people are not aware about to use this because of the lack of literacy, this may not be barrier for mobile adoption but it’s a huge challenge for the m-commerce where consumers may need to enter their username and password and these should not be compromised to third party.

The American Academy of Pediatrics recommends that babies be exclusively breastfed for the first six months of life, and continue to breastfeed throughout the first year of life and as long after as is mutually desired. Recent survey data suggests that initiation rates of breastfeeding are high; according to the CDC, 75.0 percent of children in the U.S. have been breastfed. Although initiation rates of breastfeeding are high, breastfeeding duration rates consistent are much lower; 33.0 percent of infants were exclusively breastfed at three months, and only 13.3 percent of infants were exclusively breastfed at six months. Additionally, only 22.4 percent of infants were still breastfeeding at twelve months. Social and behavioral research has identified social support received from the infant's father to be one of the most important predictors of breastfeeding initiation and duration. Although several prior studies have identified paternal attitudes and support to be important influences of breastfeeding duration, few studies have been conducted to understand the specific forms of paternal support that are most important to mothers, and the forms of paternal support that are most predictive of breastfeeding duration. Also, to the author's knowledge, this was the first study to investigate negative forms of paternal support that may discourage breastfeeding. This mixed-methods study sought to better understand the perceived forms of positive and negative paternal support for breastfeeding amongst a cohort of first-time parent couples. A longitudinal study design was utilized, in which each parent participated in an in-depth interview at four time points: prenatally, and at one, three, and six month post-partum. At each time point, mothers and fathers also completed a quantitative survey; breastfeeding intention was assessed at the prenatal period, and information about current breastfeeding status was collected at the post-natal time points. A final sample of fourteen parent couples was recruited from Champions for Children prenatal classes, and all interviews took place between June 2013 and February 2014. The quantitative portion of this study found that at one month post-partum, mothers with higher prenatal breastfeeding intention scores were more likely to still be breastfeeding (85.7%), with the largest percentage of mothers still exclusively breastfeeding (50.0%); additionally, mothers with lower prenatal breastfeeding intention scores were more likely to be exclusively formula feeding (14.3%) (p = 0.03). In general, mothers with higher prenatal breastfeeding intention scores also identified more types of positive paternal support for breastfeeding; however, the only association found to be statistically significant was appraisal support (p=0.03). For the qualitative portion of this study, expectant mothers and fathers identified forms of paternal support that they perceived to be either positively or negatively supportive of breastfeeding. More often than any other type of positive support, mothers and fathers mentioned a father providing instrumental support as helpful to sustain breastfeeding, and at the post-natal time points, almost every mother identified help with household chores as being the support they receive most often which helps them to sustain breastfeeding. Whereas mothers mentioned instrumental support most often when asked to identify forms of paternal support for breastfeeding, after delivery mothers indicated that emotional support was truly most valuable; almost every mother identified words of encouragement and motivation as being the support they receive from their partner that is most important, and which helps to sustain breastfeeding. At the post-natal time-points very few mothers or fathers identified any forms of negative support actually received from their partner; mothers and fathers instead elaborated on examples of support that they perceived as negative for a mother to receive from her partner including failure to provide positive support, indifference to infant feeding method, a negative attitude towards breastfeeding or preference for formula, and negative or discouraging comments. At the post-natal time points, the majority of mothers perceived a father being verbally negative about breastfeeding as the worst form of negative support for breastfeeding. This study primarily used qualitative methods to gather rich, in-depth personal accounts of first-time mothers' and first-time fathers' perceptions of paternal support for breastfeeding. This provided valuable insight and allowed for an emic perspective of the participants' personal experiences which led to a more in-depth understanding of the specific forms of paternal support most important to mothers. Unlike previous studies conducted to better understand paternal support for breastfeeding, this study utilized a longitudinal design which allowed for the collection of data at four time points, both pre- and post-natal. A longitudinal design strengthened this study as perceived forms of paternal support were compared at different time points, and shifts in perceptions over time amongst mothers and fathers were captured. This study contributes new knowledge to the field of breastfeeding promotion regarding the specific forms of paternal support that mothers and fathers perceive as positive or negative of breastfeeding. It is imperative to improve our understanding of the precise forms of paternal support which are most positively associated with breastfeeding exclusivity and duration, so that future efforts to increase positive paternal support and decrease negative paternal support are most effective. The findings of this study can be used to help engage fathers in the breastfeeding process, including educating them on the specific ways that they can offer meaningful support to their breastfeeding partner.

Business professionals have always been intrigued on how to increase purchases through advertisements. Digital advertisements are a new medium in which businesses can utilize to connect with consumers. In this study, participants (n = 126) were presented advertisements on a Qualtrics survey that manipulated color (warm and cool) and font size (large and small) across three product types (electronics, food, and automobiles) to examine the effects of Purchase Intention. There were no significant main effects or interactions of color and font size on Purchase Intention throughout each product type. However, color and font size impacted other factors (Perception, Memory, and Appeal) in the study and showcased significant findings in Electronic and Automobile advertisement product types. These results have implications for the effectiveness of advertising in digital mediums, the power of personally tailoring advertisements to individual consumers, and ultimately converting prospective window shoppers to paying customers.

High employee turnover rates are problematic in the retail banking industry because turnover increases the risk of costly regulatory compliance mistakes. The factors that predict turnover in this industry are not well understood, however. The purpose of this correlational study was to examine the relationship between the independent variables of job satisfaction, burnout, time on the job, generational identity, and the dependent variable of turnover intention for retail banking employees in the United States. Mannheim's theory of generations was the framework for this study. A random sample of 100 individuals from the banking industry responded to an online survey that combined elements of a job satisfaction survey by Babin and Boles, a turnover intention survey by Boshoff and Allen, and the Maslach Burnout Inventory. Results of the multiple linear regression analysis suggested statistically significant (p < .001) relationships between burnout and turnover intention �� = 0.297) and between job satisfaction and turnover intention (� = 0.683). These findings are congruent with research that shows that satisfied employees report less burnout and are more likely to remain in their job. Positive social change may occur because reduced employee turnover allows banks to serve businesses and consumers in local communities better and to accomplish their financial goals and objectives, thus potentially leading to improvements in community stability. Reduced employee turnover in turn increases the likelihood of positive contributions to economic activity, as well increased employment and improvements in the overall employment experience for retail banking employees through increased job satisfaction.

Withdrawal behaviors such as absenteeism, tardiness, turnover intention, and employee disengagement adversely affect organizations, costing billions of dollars annually. However, there is limited research on the best practices for minimizing the effects of employee withdrawal. The purpose of this qualitative case study was to explore best practices leaders need to mitigate the effects of withdrawal behaviors on organizations. The social learning theory (SLT) served as the conceptual framework for this study. Ten participants were interviewed, including 4 healthcare leaders and 6 health service workers from a correctional facility nursing department in the Southeastern United States. Scholars have indicated that correctional healthcare personnel exhibit high levels of employee withdrawal including absenteeism and turnover. Data from semistructured interviews were analyzed and compared with training and disciplinary policy statements for methodological triangulation. Several themes emerged including a need for leadership engagement, staff accountability, and an organizational culture that discourages withdrawal behaviors. The findings may contribute to the body of knowledge regarding best practices that leaders can utilize to diminish adverse effects withdrawal behaviors have on organizations. Information derived from this study might contribute to social change by decreasing the expense of employee withdrawal behaviors on citizens and reallocate taxpayer resources to appropriations necessary for public inpatient mental health treatment facilities.

Businesses that can retain junior executives as part of a succession plan are likely to outperform companies that struggle to fill senior executive positions. The purpose of this correlational study was to create a focus for organizations facing competition for candidates to fill critical vacancies as a generation of senior executives retire. The study population consisted of junior executives working in the United States energy industry. This study was grounded in Burns' transformational leadership theory, which holds that leaders can increase the motivation, morale, and performance of followers to enhance their leadership to work toward organizational goals. The study research question examined the relationship between junior executives' perceptions of senior executives' transformational leadership styles, junior executives' job satisfaction, and junior executives' turnover intentions. Data were collected using an online survey (N = 492) and analyzed using correlational analysis. Multiple linear regression results showed a statistically significant negative correlation between junior executives' perceptions of senior executives' transformational leadership styles, junior executives' job satisfaction, and junior executives' turnover intentions. Business leaders might benefit from considering the concepts identified to implement strategies designed to retain skilled and experienced junior executives to maintain continuity and momentum of strategic efforts. Application of the findings of this study may lead to increased stability for employees and reduced turnover costs for businesses resulting in positive social change for individuals, organizations, and communities.