While the introduction of the Internet in the past 20 years has revolutionized the way people manage established firms, little is known about the effects of the Internet on the rate of new firm entry. Since government regulations have been identified to be one of the primary determinants of firm entry rates, this paper uses recent World Bank data on Internet usage to examine whether the Internet has had any effect on the relationship between government regulations and firm entry rates across 78 countries. The primary results show that Internet usage does not appear to have a significant effect on this relationship, but the results from a robustness check between high and low income countries suggest that in high-income countries, the Internet actually increases the burden of one of the main regulations; the cost to register a business.

Sammanfattning Uppsatsens titel: 2013 – Året det vårades för blankning Datum: 2013-05-21 Uppsats nivå: Kandidatuppsats i Företagsekonomi (61-90 hp) Författare: Erik Alvarado och Billy BengtssonHandledare: Sven-Ola CarlssonExaminator: Marita Blomkvist Nyckelord: Blankning, Förbud, Regleringar, Effektiva marknadsteorin, Behavioral finance, Strategi Syfte: Vårt syfte med uppsatsen är att förstå och analysera hur mäklarna samtförvaltare på svenska finansiella institut arbetar med blankning gentemotsina kunder idag. Problemformulering: Hur arbetar mäklare och förvaltare på svenska finansiella institut medblankningsaffärer åt sina kunder?Metod: Metodvalet föll på en kvalitativ studie med en induktiv ansats. Den datasom utgör empirin har samlats in genom besöks- och telefonintervjuer. Teori: I november 2012 valde regeringen att gå EU:s linje och börja följa derasförordning angående regleringar mot blankning. Detta ställer krav på attFinansinspektionen publicerar gårdagen genomförda blankningsaffärermorgonen efter. Något som lett till en mediedebatt kring att intresset förblankning kan öka, då investerare nu kan ta rygg på andra blankare.Blankning kan vara ett populärt investeringsalternativ utifrån ett flertalstrategier medan anledningarna till att blanka kan vara många. Antingen blankar investerare utifrån rationella värderingar och tillgången på informationsom finns på en effektiv marknad. Vidare kan du utgå ifrån känsloinpulser,något som kan kopplas till behavioral finance-perspektivet. Empiri: Primärdata har samlats in från fyra svenska finansiella institut: AvanzaBank, Handelsbanken, Skandinaviska Enskilda Banken och Simplicity AB. Resultat: Intresset för blankning bland de finansiella institutens kunder är relativtsvalt, något som främst beror på en lång teknisk process och höga kostnader.En slutsats som ligger helt i linje med den ledande teorin kring regleringaroch förbud mot blankning, nämligen Diamond-Verrecchia hypothesis. / Abstract Title: 2013 – Sweden, it’s time for short-selling! Date: 2013-05-21 Level: Bachelor Thesis in Business Administration (61-90 hp) Authors: Erik Alvarado and Billy BengtssonAdvisor: Sven-Ola CarlssonExaminer: Marita Blomkvist Keywords: Short-selling, Ban, Regulations, Efficient-market hypothesis, Behavioralfinance, Strategy Purpose: Our purpose with the thesis is to understand and analyze how brokers andequity managers in Swedish financial institutions working with shortsellingtowards their customers.Research question: How do brokers and equity managers at Swedish financial institutionswork with short-selling for their customers? Methodology: The thesis is based on a qualitative methodology with an inductive approach.The primary data has been collected through face-to-face interviewsas well over telephone. Theory: Since November 2012 the Swedish government is following the currentEU regulation against short-selling. The EU regulation requires that completedshort sales are published the next day on the Swedish comparison tothe U.S: Securities and Exchange Commission (SEC), Finansinspektionen.The new regulation his risen a debate in media, since investors now canfollow the published short sales. Short-selling can be a popular alternativefor investors, since there are many strategies that are including shortselling.However, the reasons for investors to short-sell can be many. Either the investors’ decision is rationally based on the available informationon the efficient market or they base their decisions on feeling. Financialdecision based on feelings can be explained by behavioral finance. Empiric: The primary data representing the empirical framework has been collectedfrom four Swedish financial institutions: Avanza Bank, Handelsbanken,Skandinaviska Enskilda Banken and Simplicity AB. Result: At the moment short-selling is not the most popular choice for investorswho are interested in going short. The short-selling process is at the momenttechnical difficult and costly for the investors and financial institutions.The result is in line with the leading theory of short-selling regulations,the Diamond-Verrecchia hypothesis.

This project is part of a collaborative MSc training programme between the Aviation Industries of China (AVIC) and Cranfield University, aiming at enhancing the competitiveness of AVIC in both international and domestic aviation market through applying continuing airworthiness policies in the whole aircraft development process. The arrangement of the research project is that all students start with a Group Design Project which is based on the Flying Crane Project provided by AVIC. Individual research projects will address some aspects of the Flying Crane Project during the Group Design Project, and then further developed during the period for individual projects. The aim of this research is to apply the airworthiness requirements and the methodology of the Maintenance Steering Group logic (MSG-3) in the Flying Crane Project. This is because that maintenance is one of the key factors of Continuing Airworthiness, and MSG-3 logic is the most accepted and approved method to develop scheduled maintenance for civil aircrafts. The main objectives of this project include: (1) To investigate current Continuing Airworthiness regulations, including European airworthiness requirements (as the main regulation to comply with) and Chinese airworthiness regulations (as an important reference and supplement to the research); (2) To investigate the main analysis methodology of reliability and maintainability, including Damage Tolerance and Failure Mode and Effect Analysis (FMEA); (3) To analyse the data resulted from the Group Design Project using MSG-3 logic to produce a set of Continuing Airworthiness instructions, for the operator and maintenance organisation of the aircraft, from the design organization’s perspective; (4) To develop Continuing Airworthiness instructions for airline operators to compose maintenance programmes for Flying Crane aircrafts, including maintenance tasks and intervals for the selected airframe systems and structural components; and (5) To identify applicable maintenance organisations in China for Flying Crane aircrafts in accordance with both European and Chinese airworthiness requirements. On completion of this research, two aspects of Continuing Airworthiness have been investigated, including maintenance programme and maintenance organization. With MSG-3 logic, the author developed the maintenance plan for three structural components (fuselage skin panel, wing root joint, and fin-fuselage attachment) and one airframe system (fuel system) based on results from the Group Design Project. The author also investigated the Chinese domestic aircraft maintenance companies, and selected suitable maintenance organizations based on technical and economical criteria.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for “Svensk elitfotboll” are taken into use. The solutions aremeant to be seen as suggestions which can inspire and guide the future planning for themodernization of Örjans Vall.In order to present a suggestion with technical building solutions the study contains differentphases. The first phase is an evaluation of the arena requirements and criteria, with focus onthe technical building requirements, which are of importance when creating solutions forÖrjans Vall. The second phase is a review of the arena situation in Sweden. The last phase isan evaluation of Örjans Vall made towards the previous evaluation of the requirements andcriteria as the basis.The evaluation of Örjans Vall shows which technical building defects the football arena have.A rebuild and expansion of Örjans Vall is essential and needs to take place before 2014 unlessan exemption is issued. When all the parts in a complete suggestion should be consideredfollows a discussion where each area is treated separately. All areas will then form the basisof a complete suggestion for how a future Örjans Vall could be designed. The basis for thediscussions are simple solutions were practical suggestions are presented. In the areas where asimple solution does not exist, other arenas in Sweden will be considered to inspire theproposal.The solutions include the defects in different areas but also renovations and extensions of thebleachers where the main defects are shown. The report presents four alternative renovationsand extensions of the bleachers where an overall proposal is developed to meet the spectatorinterests. / Syftet med denna studie är att påvisa de byggtekniska krav som ställs på moderna arenor iSverige. Studien ska också skapa en förståelse för hur kraven påverkar de fotbollsarenor vilkainnefattas av de föreskrifter som gäller fr.o.m. 2014. Som en del av de fotbollsarenor i Sverigesom omfattas av kraven finns Örjans Vall i Halmstad. Målet med denna studie är att ta framförlag på olika lösningar till de byggtekniska problem Örjans Vall står inför när de nyaarenakraven, för Svensk elitfotboll, träder i kraft 2014. Lösningarna ses som förslag vilka kaninspirera och vägleda vid den kommande projekteringen för moderniseringen av Örjans Vall.För att lägga fram ett förslag med byggtekniska lösningar innefattade studien olikadelmoment. Utvärdering av arenakrav och kriterier, med inriktning på de byggtekniska kravensom har betydelse vid utvärderingen av lösningar för Örjans Vall. En granskning avarenasituationen i Sverige och Allsvenskan har gjorts, där situationen idag och framtidsplanerredovisats. Sedan har en utredning av Örjans Vall på plats utförts, för att komplettera dentidigare utförda utvärderingen mot krav och kriterier.Utvärderingen av Örjans Vall visar vilka byggtekniska brister som fotbollsarenan har. En omochtillbyggnad av Örjans Vall är nödvändig och måste ske innan 2014 om inte dispensutfärdas. Då alla delar måste beaktas och behandlas i ett helhetsförslag följer en diskussiondär varje område behandlas var för sig. Alla områden kommer sedan ligga till grund för etthelhetsförslag på hur ett framtida Örjans Vall skulle kunna utformas. Till grund fördiskussionerna ligger enkla lösningar där praktiska förslag lyfts fram. I de områden där enenkel lösning inte anses finnas kommer övriga arena Sverige att beaktas för att lyfta framförslag.Lösningarna omfattar de utrymmesbrister som fanns men även om-och tillbyggnader avläktare där de största bristerna finns. Rapporten uppvisar fyra alternativa om- ochtillbyggnader av läktare där även ett helhetsförslag är utarbetat för att tillgodoseåskådarintresset.

¡§Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing¡¨ was promulgated in Taiwan on Dec. 28, 2004 which stroke enterprises that set related companies, especially multinational enterprises. In the past, enterprises had been taking advantages of the discrepancy on different countries¡¦ tax system to establish affiliated companies in countries with preferential tax treatment policy or so-called tax paradise district, in order to evade or decrease tax burden. In recent years, with economy globalization and expansion of region integration scope, to respond to the development of industry competition, employing global resources extensively for global arrangement is requisite in promoting competitive power. Therefore, multinational enterprise has been normality day by day. Taxation, a kind of operation cost without additional value, no enterprise doesn¡¦t devote to minimize it for the entire Group. Only to avoid multinational enterprise evading duties of local country in virtue of Transfer Pricing System, each country established transfer pricing assessment system and regulations one after one. To orientate to world trend, maintain fair taxation, and Taiwan¡¦s revenue, Taiwan also speeds up to introduce and complete the system gradually. As a result, this study focuses to explore the new Transfer Pricing System. Exploratory Research is adopted in this study and coordinated with qualitative study method, experienced specialists, enterprise taxation superintendents and tax authority officers who utilize Transfer Pricing System are selected as objectives to perform deep interview, in order to understand the condition of Taiwan¡¦s Transfer Pricing System in real practice. And further generalize and analyze the result obtained from interview, suggestions are made accordingly as follows: (1) Tax authority shall reinforce staff education training and amend legislation defects. (2) Tax authority shall complete and strengthen all kinds of databases and establish way to legally access to database. (3) Tax authority shall consider simplifying transfer pricing report applicable in the scope of enterprise and report content and procedure as well properly. (4) Tax authority shall consider reinforcing the interaction and cooperation with Taiwan¡¦s major countries of foreign trades through taxation forum and so on to avoid double taxation in reality. (5) Enterprise shall strengthen inner staff¡¦s profound understanding towards Transfer Pricing System instead of relying excessively on accountants. (6) Enterprise shall change to adopt the concept of ¡§Most Appropriate Profit, Most Appropriate Taxation.¡¨ When global arrangement is required due to development, to adjust to the application of Transfer Pricing System, function and risk analysis shall serve as basis, to position operation mode and design the most appropriate trade structure in advance, and further refer to proper objectives that can be compared to set transfer price, in order to achieve reasonable profit allocation and make duly adjustment in compliance with changes in reality. (7) Enterprises shall prepare written contract regarding operation mode and trade structure among its related companies, and establish core documents upon the issue of transfer pricing, and further adjust to local transfer pricing report in accordance with the different requirements of countries that branches located. (8) The accountant offices shall reinforce the overall cooperation with enterprises, getting rid of the viewpoint that transfer pricing report is an item of routine annual taxation report to enable specific suggestions be duly offered, and to assist enterprises to make more correct decisions in the respect of global arrangement. (9) Accountant office shall duly raise and make suggestions to tax authority based on the defects of Transfer Pricing Regulation or System that are well known as far as its duties concerned.

Medical devices are becoming more important in the health care sector. One of the major issues for companies developing and producing medical devices is to be updated on the regulatory requirements and implement them in the process. This thesis examines the regulatory requirements for medical devices in Argentina, Australia, Brazil, Canada, India, Japan, Mexico, Russia, South Korea and Taiwan and compares them with the requirements in the European Union. The conclusion of this thesis is that most countries have similar requirements for registration of medical devices and are striving to harmonize with the GHTF guidelines. A company goes far by following the requirements in EU, USA or the GHTF guidelines.

Darbo tikslas – įvertinti pacientų požiūrį į teisę gauti informaciją įstaigose, teikiančiose odontologinės priežiūros (pagalbos) paslaugas. Tyrimo metodika. Tyrimui atlikti buvo panaudotas apklausos tipas - anketinė respondentų apklausa raštu. Pagal Kaune esančių odontologinių įstaigų dydį (pacientų apsilankymų skaičius per metus) buvo atrinkta 1 Kauno miesto privati odontologijos klinika ir 1 Kauno miesto valstybinė gydymo įstaiga. Per šešis mėnesius nuo 2009 metų liepos mėnesio iki 2009 metų gruodžio mėnesio šiose gydymo įstaigose viso buvo išdalintos 860 anketos, grąžintos 798 anketos, iš jų 58 buvo atmestos dėl netinkamo užpildymo. Atsako dažnis buvo 92,8 proc. Analizuotos 740 odontologijos kabinetų pacientų anketos (389 užpildytos privačios gydymo įstaigos pacientų ir 351 - valstybinės gydymo įstaigos pacientų). Statistinė duomenų analizė atlikta naudojant SPSS 13.0 ir MS Excel programą. Rezultatai. Dauguma respondentų teigė, kad jiems odontologas vizito metu pakankamai dėmesio ir laiko skyrė informavimui (apie burnos ir dantų būklę, gydymą, profilaktiką ir pan.). Taip pat dauguma pacientų teigė, jog odontologas suteikė išsamią informaciją apie jų sveikatos būklę, ligos diagnozę, sveikatos priežiūros įstaigoje taikomus ar gydytojui žinomus kitus gydymo ar tyrimo būdus, galimą riziką, komplikacijas, šalutinį poveikį. Beveik pusė respondentų teigė, kad informuoto sutikimo forma skirta pacientams, kad pareikštų savo apsisprendimą susijusį su jų gydymu ar kitomis gydymo... [toliau žr. visą tekstą] / Aim of the study. To evaluate patients’ attitude towards the right to information in the institutions providing dental care (assistance) services. Methods of the study. A questionnaire-based survey was carried out. Based on size of the dental institutions in Kaunas city (number of patient visits per year), one private dental clinic and one public dental clinic of Kaunas city were selected. During the 6-month period from July 2009 till December 2009, 860 questionnaires were distributed in these institutions; 798 were returned and 58 were excluded because of inadequate filling them out. The response rate was 92.8%. A total of 740 questionnaires, completed by patients visiting dental institutions, were analysed (respectively, 389 and 351 questionnaires were completed by patients visiting private or public dental institutions). Statistical analysis of the data was conducted by applying SPSS 13.0 and MS Excel programme. Results. The majority of respondents stated that during the visit to an odontologist, they were given sufficient attention and time for the provision of information on oral health status, treatment, prevention, etc. by their odontologist. Also, the vast majority of patients reported having been provided with comprehensive information on their health status, diagnosis of disease, treatment or examination methods having been applied in health care institutions or other approaches known by their odontologist, possible risk, complications and side effects by their... [to full text]

Dans ma mémoire, j’ai discuté les concepts d’arbitrage comme méthode de résolution d’un litige et par après, je donne un court historique de l’acceptation d’arbitrage au Québec. Le Chapitre I étudie la structure des règlements du R.B.Q., qui est un gendre d’arbitrage obligatoire institutionnelle, et j’inclus les diverses procédures dans ce système d’arbitrage. La sécurité offert par le plan de garantie règle par le R.B.Q. est discuté dans le Chapitre II en autant qu’il est relié avec le system d’arbitrage R.B.Q., y compris la structure du plan et le contenu de la sécurité. Chapitre III parle des recours disponible aux Bénéficiares ainsi que les avantages et désavantages de l’arbitrage sous les Règlements du R.B.Q. Un court étude comparative de quatre autres juridictions est recherché en Chapitre IV, incluant notre voisin, Ontario, les Etats-Unis et on croise dans les juridictions de Royaume Unie et Allemagne. En conclusion, j’établis que notre système d’arbitrage sous le Règlement protéges notre publique plus que d’autres juridictions. Je suggère des améliorations au système, par contre, incluant l’agrandissement du plan de garantie, l’ajout des pouvoirs donnés aux arbitres américains et ensuite d’intègré un système d’arrêt semblable aux Royaumes Unis. / In my memoire, I discuss the concept of arbitration generally as a dispute resolution method after which I outline a history of its acceptance under Quebec law. Chapter I addresses the structure under the R.B.Q. Regulations, which is a mandatory institutional arbitration system is discussed, and includes the various procedures of the arbitration system. The security offered under the Guarantee Plan which is regulated by the R.B.Q. is discussed in Chapter II insofar as it affects its arbitration system, including the structure of the guarantee plan and the contents of the guarantee. Chapter III reviews a Beneficiary’s available recourses as well as the advantages and limitations of the arbitration system under the Regulations. Then a brief comparative study with four other jurisdictions is directed in Chapter IV, including our neighbouring Ontario, United States, and then overseas to the United Kingdom and Germany. In conclusion, I prove that the arbitration system protects Quebec Beneficiaries more than any where else that I have studied and recommend improvements to the system, including the expansion of the guarantee plan, the addition of powers to the arbitration similar to those granted in the United States jurisdictions and the integration of an adjudication system similar to that used in the United Kingdom for construction dispute resolution.

The Blue Drop Incentive-based Regulation (programme) was introduced in 2008 by the Department of Water Affairs (DWA) with the aim of maintaining and improving drinking water quality in South Africa. The programme is being implemented in order to protect consumers from water services providers who might not act in the interest of the public. For some years the confidence level of the public regarding the quality of drinking water in South Africa has not been at the desired level. The programme involves annual assessment of water services authorities by the DWA. In order for water services authorities to be awarded the Blue Drop status they are required to comply 95% in terms of the criteria used in the assessments. During the first and second years of Blue Drop assessments a number of municipalities chose not to be assessed but quite a few achieved the Blue Drop status nationally. It is against this background that the researcher undertook a study to determine how water services employees in municipalities perceive the Blue Drop programme. To achieve the study objective the mixed method involving quantitative and qualitative methodologies was employed. Semi-structured interviews were conducted with supervisors and management while water treatment works employees completed a survey questionnaire. The qualitative and quantitative data analysis brought to light the following core findings: * The Blue Drop programme has the support of the overwhelming majority of employees who participated in the research. They perceive the programme as an inspiration for improved performance of the water services function in municipalities. * There is a lack of or poor understanding of the water sector legal framework including the Blue Drop assessment criteria by some participating employees. * There is a perceived lack of management and political leadership involvement and support for the water service function. Although the Blue Drop programme has been reported to be an excellent intervention by nearly all the participants, there are certain aspects that can be improved and are dealt with in the last chapter of the mini-dissertation. / Thesis (M Development and Management)--North-West University, Potchefstroom Campus, 2012

The Blue Drop Incentive-based Regulation (programme) was introduced in 2008 by the Department of Water Affairs (DWA) with the aim of maintaining and improving drinking water quality in South Africa. The programme is being implemented in order to protect consumers from water services providers who might not act in the interest of the public. For some years the confidence level of the public regarding the quality of drinking water in South Africa has not been at the desired level. The programme involves annual assessment of water services authorities by the DWA. In order for water services authorities to be awarded the Blue Drop status they are required to comply 95% in terms of the criteria used in the assessments. During the first and second years of Blue Drop assessments a number of municipalities chose not to be assessed but quite a few achieved the Blue Drop status nationally. It is against this background that the researcher undertook a study to determine how water services employees in municipalities perceive the Blue Drop programme. To achieve the study objective the mixed method involving quantitative and qualitative methodologies was employed. Semi-structured interviews were conducted with supervisors and management while water treatment works employees completed a survey questionnaire. The qualitative and quantitative data analysis brought to light the following core findings: * The Blue Drop programme has the support of the overwhelming majority of employees who participated in the research. They perceive the programme as an inspiration for improved performance of the water services function in municipalities. * There is a lack of or poor understanding of the water sector legal framework including the Blue Drop assessment criteria by some participating employees. * There is a perceived lack of management and political leadership involvement and support for the water service function. Although the Blue Drop programme has been reported to be an excellent intervention by nearly all the participants, there are certain aspects that can be improved and are dealt with in the last chapter of the mini-dissertation. / Thesis (M Development and Management)--North-West University, Potchefstroom Campus, 2012