Junior enlisted personnel are the workforce of the U.S. Army and a recruiting pool for Warrant and Officer Candidate School training programs. Before fulfilling their initial obligation of 8 years, 25 to 30 percent of enlistees receive separation orders from the Army. Consequently, attrition in this group has created a substantial problem in maintaining a trained and ready Army. The purpose of this correlational study was to understand what factors contribute to unfilled service of enlisted personnel. Specifically, this study focused on the number of years of service before departure, the cause of the early separations, and the subcategories as factors contributing to early separations. This was in comparison to the recruiting results of first-term, junior enlisted personnel. The data for this study came from the U.S. Department of Defense Demographics reports for years 2008 through 2013. These data were analyzed using a factor analysis procedure. The findings indicated 5 subcategories of early separations: Failure to meet military requirements, behavior unbecoming a soldier, inability to achieve the minimum Army standards, individual voluntarily requests for discharge, and serving their minimum active duty contractual obligations. The factor analyses revealed the percentage of variance of the early separations were most significant for individual voluntary requests for discharge and serving the minimum active duty contractual obligations. The positive social change implications stemming from this study include recommendations to the Defense Department to support eliminating the females’ exemptions from registering. This will allow all eligible individuals to register with the Selective Service, thereby advancing the integration of women into combat arms positions throughout the military services.

Den 1 november 2010 avskaffades revisionsplikten för de allra minsta aktiebolagen i Sverige. Reformen omfattade de aktiebolag som inte överstiger två av följande gränsvärden de senaste två räkenskapsåren: 3 miljoner i nettoomsättning, 1,5 miljoner i balansomslutning och tre anställda. Närmare 70% av alla Sveriges aktiebolag omfattades av reformen vars syfte var att minska de administrativa kostnaderna för dessa företag. Nu har det gått 10 år sedan lagändringen och det finns fortfarande en pågående diskussion kring huruvida revisionsplikten ska återinföras för alla aktiebolag eller om fler aktiebolag ska undantas från revision. Denna uppsats kommer att undersöka hur små svenska aktiebolag värdesätter revision för att addera ytterligare ett perspektiv i diskussionen kring gränsvärdena. Syfte Syftet med denna undersökning är att få en bättre insikt i revisionens betydelse för små svenska aktiebolag genom att undersöka vilka för- och nackdelar de anser att revisionen medför samt hur de uppfattar revisionsplikten nuvarande gränsvärden. Metod Vi har använt oss av en kvalitativ metod, där vi har gjort semistrukturerade intervjuer med åtta företag i Borlänge-regionen. Intervjuerna har sedan analyserats med hjälp av en tematisk analys. Slutsats Studiens resultat visar att alla aktiebolag på ett eller annat sätt ser ett värde med revisionen. Studiens resultat visar dock att det inte finns någon specifik eller entydig faktor som är gemensamt för alla aktiebolag utan att de studerande aktiebolagen värdesätter revisionen olika utifrån sina specifika behov. Gällande revisionspliktens gränsvärde så visar studiens resultat att det inte finns någon gemensam åsikt kring hur dessa värden bör vara, men att åsikten är att det är viktigt att det finns en kontrollfunktion. / On November 1, 2010, the audit obligation for the smallest limited companies in Sweden was abolished. The reform included those companies that did not exceed two of the following thresholds for the past two financial years: 3 million in net sales, 1.5 million in total assets and three employees. Nearly 70% of all Swedish limited companies were covered by the reform, which aimed to reduce the administrative costs for these companies. Now it has been 10 years since the amendment of the law and there is an ongoing discussion about whether to reinstate the audit obligation for all limited companies or exempt more limited companies from auditing. This paper will examine how companies value auditing to add another perspective to the discussion around the thresholds. Purpose The purpose of this study is to gain better insight in what pros and cons small Swedish limited companies that has an audit obligation believe the audit entails. The study also aims to get better insight in how these companies perceive the current thresholds. Method We have used a qualitative method, where we have done semi-structured interviews with eight companies in the Borlänge-region. The interviews were analyzed through a thematic analysis. Conclusion The study's results show that all limited companies in one way or another see a value with the audit. However, the study's results show that there is no specific or unambiguous factor that is common to all limited companies, but that limited companies value the audit differently based on their specific needs. With regard to the limit value for the audit obligation, the study's results show that there is no common opinion on what these values should be, but that it is important that there is a control function

Revision av aktiebolags finansiella rapporter och revisorns roll i detta sammanhang har alltid varit en het fråga. Samtidigt, när det gäller små aktiebolags inställning till revision, har denna fråga beaktats av de kostnader som medför för revision, även om det finns en gräns till frivillig revision av svenska aktiebolag. Denna studie kommer att behandla revisionens betydelse för svenska aktiebolag som under studiens gång är revisionspliktiga enligt lag, men som kan komma att påverkas av ett framtida undantag från revisionsplikt om en expansion av gränsvärden sker. Syfte: Studiens syfte är att öka kunskap om revisionens betydelse för små och medelstora svenska aktiebolag verksamma i Dalarna, genom att identifiera de faktorer som påverkar aktiebolagens inställning till frivillig revision vid en expansion enligt EU-direktivets gränsvärden. Metod: För att besvara syftet har vi gjort en kvantitativ studie med deduktiv ansats. Vi har formulerat hypoteser baserade på tidigare forskning inom ämnet för att undersöka om dessa hypoteser kunde accepteras eller skulle förkastas. Detta har gjorts genom en webbenkät, där 400 företag kontaktades. Av dessa 400 var det 80 bolag som valde att medverka, vilket utgör en svarsfrekvens på 20 procent. Den insamlade data analyserades i dataprogrammet SPSS, med korrelationstest och Mann-Whitney U-test. Resultat och slutsats: Studien kom fram till att faktorer som påverkar aktiebolags val av frivillig revision förmodligen är fler än de som behandlats i studien. Av nio hypoteser kunde två accepteras, två kunde antyda till acceptans samt fem hypoteser accepteras inte. De faktorer som kunde identifieras att ha en påverkan var kapital, trygghet, kontroll av finansiella rapporter samt kvalité av finansiella rapporter. Studiens bidrag: Studien kan bidra med beslutsunderlag till myndigheter, vid en eventuell expansion av revisionsplikten. Studien kan även bidra med beslutsunderlag till aktiebolag vilka överväger frivillig revision. / Auditing companies' financial reports and the auditor's role in this context has always been a hot topic. At the same time, when it comes to small companies'attitude to auditing, this issue has been considered by the costs involved in auditing, even though there is a limit to voluntary auditing of Swedish companies. This study will address the importance of auditing for Swedish companies that are subject to statutory audit during the study, but which may be affected by a future exemption from auditing if an expansion of limit values will take place. Aim: The purpose of the study is to increase knowledge of the importance of auditing for small and medium-sized Swedish companies operating in Dalarna, by identifying the factors that affect the companies’ attitude to voluntary auditing in an expansion according to the EU directive's limit values. Method: To answer the purpose, a quantitative study has been done with a deductive approach. We have formulated hypotheses based on previous research in the subject to investigate whether these hypotheses can be accepted or rejected. This has been done through a web survey, where 400 companies were contacted. Of these 400, 80 companies chose to participate, which is a response rate of 20 percent. The collected data were analyzed in the statistics program SPSS, with a correlation test and Mann-Whitney U-test. Results and conclusion: The study concludes that factors that influence companies' choice of voluntary audit are more than those discussed in this study. Of nine hypotheses, two could be accepted, two could indicate acceptance and five hypotheses were not accepted. The factors that could be identified as having an impact were the raising capital, safety for investors and lenders, control of financial reports and the quality of financial reports. Study contribution: The study can provide a basis for decision-making to authorities, in the event of an expansion of the audit obligation. The study can also provide a decision material for companies that are considering voluntary audit.

The following essay argues that Transnational Civil Disobedience may be justified when it is applied to questions relating to global climate change. Civil Disobedience as a politically motivated form of lawbreaking posits questions regarding political obligation and citizenship and such questions are amplified when applied to the transnational level.Furthermore, this essay focuses on the influential account of Civil Disobedience as it has been formulated by John Rawls. The writer argues that there are potential issues with this formulation when it is applied outside of the greater scope of Rawls’s work. Instead, the essay argues for a formulation of Civil Disobedience that includes a politicizing feature, and to view it as an extra institutional form of political discourse that is detached from notions of state belonging.Finally, it is argued that the All Affected Principle may be used as a necessary condition for justifying acts of Transnational Civil Disobedience. The nature of Global Climate change as an event that affects the human race as a whole, gives rise to the potential for non-citizens to claim a level of political agency in matters that affect them despite lacking formal representation.

Three years ago, the Ministry of Justice in the Czech Republic stated in judicial practice a recommending table whose intention was to unify the decision-making practice of courts in determining of alimony. The table should rectify a vague treatment of the maintenance obligations, guarantee a legal certainty for all participants and predictability of decisions. The alimony often covers only a part of all costs for a child under conditions that it is paid. The situation is even more problematic because the single-parent families with minors usually belong to the households which are mostly threatened by poverty. These families are most often headed by woman, who bears the brunt of caretaker and breadwinner roles. Their role is also influenced by the disadvantageous position at a labour market. The result of all these factors is usually a feminization of poverty and transmission of the standard of living from a mother to a child. My research interviews were focused on the fact if the table is used in practice. I evaluate its efficiency and represent modifications suggested by the courts. The analysis showed that not all courts use the table or use it at different levels. It is a consequence of reading of the word "recommending". This fact indicates a neglect of any need to use and a broader context...

Professionella inom familjerådgivningen och legitimerade psykoterapeuter lyderunder olika lagstiftningar vad avser journalföring. När legitimerade psykoterapeuter ärverksamma inom kommunal familjerådgivning behöver de hålla isär när de utför psykoterapioch inte. Syftet med denna studie var att undersöka hur legitimerade psykoterapeuter,verksamma inom familjerådgivning skiljer ur psykoterapi från familjerådgivning som metodför att underlätta att avgöra när de ska föra journal och inte. Frågeställningar som besvarats är.Hur gör legitimerade psykoterapeuter som arbetar som familjerådgivare distinktionen mellanpsykoterapi och familjerådgivning? Bedriver legitimerade psykoterapeuter psykoterapi påfamiljerådgivningen? Händer det att legitimerade psykoterapeuter som arbetar på denkommunala familjerådgivningen journalför sitt arbete? Studiens metod är kvalitativ. Urvaletbestod av åtta legitimerade psykoterapeuter verksamma inom familjerådgivning. Genomsemistrukturerade intervjuer gav de sin beskrivning av vad familjerådgivning är och vadpsykoterapi är och dess skillnader. De fick också svara på frågan om de bedriver psykoterapiinom den kommunala familjerådgivningen och om de händer att de journalför arbetet de utförpå familjerådgivningen. Det insamlade materialet strukturerades i två delar en kvantitativ deloch en kvalitativ del. Den kvalitativa delen analyserades utifrån teman. Studiens resultatvisade att de legitimerade psykoterapeuterna gör en distinktion mellan psykoterapi ochfamiljerådgivning, men skriver inte journal när de bedriver psykoterapi. Studiens slutsatser ärföljande, det råder otydlighet i lagstiftning och föreskrifter som gäller för arbetet inom denkommunala familjerådgivningen. / Professionals in family counseling and licensed psychotherapist are subject to variouslegislation regarding record keeping. Licensed psychotherapists who work in municipalfamily counselling services must discern between psychotherapy and other client-relatedactivities. The purpose of this study was to examine how licensed psychotherapists working inmunicipal family counselling services are able to discern between psychotherapy and familycounselling as a method for determining whether or not to keep client records. Responseswere requested for the following questions: How do licensed psychotherapists working asfamily counsellors discern between psychotherapy and family counselling? Do licensedpsychotherapists conduct psychotherapy as part of their family counselling services? Dolicensed psychotherapists working in municipal family counselling services keep records oftheir sessions? The method of the study was qualitative. The sample consisted of eightlicensed psychotherapists working in family counselling services. Through the use of semistructured interviews, psychotherapists provided definitions of family counselling andpsychotherapy, and they described the differences between them. They also responded toquestions about whether they conducted psychotherapy in their work at municipal familycounselling services and whether they kept client records of the work they did at familycounselling services. The collected material was divided into two sections – quantitative andqualitative. The qualitative section was analysed based on the topic. Results of the studyindicated that licensed psychotherapists were able to describe the differences betweenpsychotherapy and family counselling, and they clearly distinguished between psychotherapyand family counselling. Professionals who conduct psychotherapy do not keep client records.The study's conclusions are as follows, there is ambiguity in legislation and regulations thatapply to the work within the municipal family counseling.

Syftet med denna studie är att undersöka hur anställda inom förskolan förhåller sig till anmälningsplikten. Med en kvalitativ metod och semistrukturerade intervjuer tar vi reda på hur anställda i förskolan resonerar kring anmälningsplikten, hur de i praktiken förhåller sig till att anmäla samt om det finns några specifika rutiner. Studiens empiri kommer vi att analysera med hjälp av organisationsteorin, detta med ett relationellt perspektiv. Resultatet i studien visar att förskolorna har rutiner för hur de ska anmäla medans rutinen för när de ska anmäla är kopplad till kommunikationen mellan ledning och personal. Det framkommer att pedagogernas värderingar och stödet från chefen påverkar hur personal inom barnomsorg förhåller sig till att anmäla. Hur de ser på anmälningsplikten ser olika ut för varje individ samt att de anser att de får allt för lite utbildning kring sin plikt att anmäla. / The purpose of this study is to study preschool employees behave when it comes to report neglect and how they act as mandatory reporters of suspected child neglect or abuse. Through a qualitative analysis and semistructured interviews we have studied how employees interpret the mandate to report, how they practically apply it in their day to day work, and also what the guidelines for reporting are, if any. The empirical research have been analyzed with the help of the organizational theory through a relational perspective. The results of the study show that while preschools indeed have requirements and processes in place for dealing with the legal duty to report child abuse, when to do so is more dependent on the communication between manager and employees. It appears that preschool employees personal values and level of support from management determines how personnel relates to reporting when abuse or neglect is observed or suspected in a childcare environment. How employees interpret mandated reporting is highly individual in addition to staff feeling like there is insufficient training when it comes to mandated reporting requirements and protocols.

Dans le premier chapitre, j'examine si les vendeurs à découvert sont mieux informés à propos des enchères d'obligation souveraines que le marché. Je trouve, en moyenne, une forte augmentation de la demande de vente à découvert avant les enchères. Néanmoins, la demande de vente à découvert ne prédit pas une augmentation future du rendement. Les vendeurs à découvert ne sont donc pas mieux informés sur le résultat des enchères et n'interprètent pas mieux que le marché.Dans le second chapitre, je développe et teste un modèle expliquant la baisse graduelle des prix observée dans les jours qui conduisent à des ventes anticipées d'actifs telles que les enchères du Trésor. Dans le modèle, les investisseurs averses au risque anticipent une vente d'actifs dont l'ampleur − et donc le prix − sont incertains. Je montre que les investisseurs font face à un compromis entre se hedger au moyen d'une position longue et spéculer sur la différence entre le prix avant la vente et le prix espéré de vente. En raison du hedging, le prix d'équilibre est supérieur au prix de vente espéré. À l'approche de la date de vente, l'incertitude quant au prix de vente diminue, les positions spéculatives à découvert augmentent et le prix diminue. Conformément aux prédictions, je trouve que le rendement des bons du Trésor italien augmente de 1,2 points de base après la publication d'informations sur le prix d'enchère, par rapport aux jours sans information.Dans le troisième chapitre, j'étudie le lien entre les prix et les taux repo au cours de la crise des subprimes. Je trouve que la relation de non-arbitrage entre les prix et les taux repo de Duffie (1996) performe moins bien pendant la crise. Cependant, les obligations à faible taux repo ont 18.0% plus de chance d'être plus coûteuses que les obligations identiques à taux repo élevé lors de la crise, contre seulement 9.0% avant la crise. Dans l'ensemble, bien qu'il existe de fortes limites à l'arbitrage, les prix et les taux repo présentent des co-mouvements plus importants pendant la crise. / In the first chapter, I ask if short-sellers are superiorly informed about sovereign auctions. I find a large average increase in demand for short-selling prior to auctions. Yet, the demand for short-selling a bond does not predict a subsequent increase in the bond's yield. Overall, there is no evidence that short-sellers predict or interpret auction outcomes better than the market.In the second chapter, I develop and test a model explaining the gradual price decrease observed in the days leading to large anticipated asset sales such as Treasury auctions. In the model, risk-averse investors anticipate an asset sale which magnitude, and hence price, are uncertain. I show that investors face a trade-off between hedging the price risk with a long position, and speculating on the difference between the pre-sale and the expected sale prices. Due to hedging, the equilibrium price is above the expected sale price. As the sale date approaches, uncertainty about the sale price decreases, short speculative positions increase and the price decreases. In line with the predictions, I find that the yield of Italian Treasuries increases by 1.2 bps after the release of auction price information, compared to non-information days.In the third chapter, I study the link between prices and repo rates during the subprime crisis. I find that the no-arbitrage relationship between prices and repo rates in Duffie (1996) fares worse during the crisis. However, low-repo-rate bonds have an 18.0% higher probability of being more expensive than identical high-repo-rate bonds during the crisis, compared to only 9.0% before the crisis. Overall, while there are high limits of arbitrage, prices and repo rates feature larger co-movements during the crisis.

Since 1992, the Swedish government and more specifically the Swedish Transport Administration (STA), has subsidized unprofitable flights in the country. Most of these flights are to remote towns in the northern half of the country in which alternative methods of transport are limited, and it is therefore argued that these flights need to be subsidized in order to make these towns easily accessible and to continue being economically stable. The purpose of this thesis is to determine whether or not the Swedish government should continue subsidizing unprofitable flight routes, or if it should subsidize some of the routes or simply none of them. This was done with a so-called cost-benefit analysis. The cost-benefit analysis comes to a conclusion that, likely, four out of the seven PSOs should be abolished, while three could possibly still be subsidized. However, since a cost-benefit analysis was used, it is difficult to test the result for statistical significance meaning the result is uncertain and open for discussion and future evaluation.

[pt] Ao menos desde 1916, a quitação é um instituto típico do Direito Privado brasileiro. Mas é certo que, muito antes disso, a quitação já era um instrumento socialmente típico e de absoluta relevância, com presença marcante no tráfico negocial. Apesar da sua importância prática, o instituto da quitação carece de trabalhos monográficos específicos a seu respeito. E custa caro aos tribunais brasileiros a inexistência de um estudo dedicado à sistematização do instituto e ao estabelecimento de parâmetros interpretativos para as situações em que o alcance da eficácia da quitação é objeto de controvérsia. Somente na Segunda Seção do Superior Tribunal de Justiça – órgão fracionário de elevada hierarquia dentro da Corte nacional que tem exatamente a função de uniformizar a jurisprudência – há entendimentos conflitantes sobre a interpretação da quitação que geram insegurança e incerteza ao jurisdicionado quanto aos critérios a serem analisados pelo intérprete para autorizar ou não a investida judicial para ver complementada uma obrigação já anteriormente quitada. Nesse cenário, com o objetivo de, em alguma medida, preencher tal lacuna doutrinária, este trabalho analisará o instituto da quitação de forma sistematizada à luz da legislação brasileira, abordará o seu perfil funcional, examinará precedentes do Superior Tribunal de Justiça que revelam séria divergência e buscará oferecer parâmetros interpretativos para os impasses a respeito do alcance da quitação. / [en] At least since 1916, the discharge is a typical institute of Brazilian Private Law. However, it is certain that, long before that, discharge was already a relevant and socially typical instrument, continuously present in business traffic. Despite its practical importance, the discharge institute lacks specific monographic works about it. And it is costly to the Brazilian courts that there is no study dedicated to systematizing the institute and establishing interpretative parameters for situations in which the scope of the effectiveness of the discharge is a controversial topic. For example, in the Second Section of the Brazilian Superior Court of Justice – a hierarchically high part within the national Court that has the exact function of standardizing the jurisprudence – there are conflicting understandings on the interpretation of the discharge that create insecurity and uncertainty for the person subject to its jurisdiction related to the criteria to be analyzed by the interpreter in order to authorize or not the judicial onslaught to see a previously settled obligation complemented. In this scenario, with the objective of, to some extent, filling this doctrinal gap, this work will analyze the institute of discharge in a systematized way in light of the Brazilian law system, address its functional profile, examine precedents of the Superior Court of Justice representing serious divergence and seek to offer interpretative parameters for certain impasses regarding the scope of the discharge.