Efter det svenska pensionssystemets reform 1998 har ett missnöje väckts hos många pensionssparare. Den allmänna pensionen tillsammans med tjänstepensionen räcker inte alltid till och därför finns det möjlighet till ett eget avdragsgillt privat pensionssparande. Det har dock visat sig att det avdragsgilltiga privata pensionssparandet är en ekonomisk förlustaffär för 76 procent av pensionsspararna. Då ett privat pensionssparande inte alltid är lönsamt, finns det frågeställningar angående om hur spararna bör agera. Syftet med studien är att undersöka vilka långsiktiga sparalternativ som finns för ett privat pensionssparande, utifrån en sparares perspektiv. Vidare ska vi belysa vilka faktorer som påverkar en individs val mellan de långsiktiga sparalternativ som finns. Slutligen ska vi förklara hur ett långsiktigt sparande skiljer sig åt beroende på vilken beskattningsbar förvärvsinkomst individen har. Studien har använt sig av metodtriangulering, genom att först genomföra en kvalitativ undersökning med bankaktörer, för att sedan genomföra en kvantitativ webbenkät. Analysen ledde fram konklusionen att det finns många långsiktiga sparformer att välja mellan, dock är valet av sparform högst individuellt. Vad gäller ett privat pensionssparande är denna sparform lönsammast för höginkomsttagare, på grund av skattesystemets utformning. Enligt denna uppsats empiriska resultat, har ett privat pensionssparande vissa fördelar jämfört med ett alternativt sparande. Detta indikerar att ett privat pensionssparande aldrig bör bytas ut, utan bör ses som ett komplement till ett alternativt långsiktigt sparande. / The aim with this paper is to examine which long-term saving alternatives there are for a private pension saving, from a savers perspective. Furthermore, we shall illuminate which factors that influence an individual’s choice between the long-term saving options that exists. Finally, we are going to explain how a long-term saving deviate due to which taxable income the individual have. In the frame of reference we introduce how the saving looks like in Sweden. Furthermore, former research and theories are introduced, which aims to illuminate the factors that influence the saver’s decision about saving alternative. The paper uses method triangulation, by first implementing a qualitative interview study with bank participants, followed by a quantitative questionnaire study online. The analysis leads to the conclusion that there are many saving forms to choose amongst, but the choice of saving form are very individual. In terms of a private pension saving this saving form are most profitable for high income earners, due to how the tax system is designed. According to the empirical results of this paper, a private pension saving have certain advantages compared with an alternative saving. This indicates that a private pension saving should not be replaced, but rather should be seen as a compliment to an alternative long-term saving.

The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.

Although induction motors are the simplest and most working reliability machines, is the identification of the parameters of their substituting circuit very difficult. There is solved the identification of the parameters of the substituting circuit in the T-network and ? –network in this work. The work also includes the proposal of magnetic circuit of the induction motor, the calculation of magnetizing and leakage inductances and resistances of the machine. The conclusion of the work is devoted to the sensitivity analysis of current and torque characteristics of induction motor upon the change of the single parameters of the substituting circuit.

(in English) The aim of this diploma thesis is to map and analyse psychosocial consequences of over-indebtedness and to emphasize on importace komplex solution considering to all aspect. In the introduction of theoretical part are defined professional terms. The other chapters are focused on history of over-indebtedness, the issue of over-indebtedness in the Czech Republic and several other European countries, the providers and the types of financial products, the conditions under which the debt arises, causes of over- indebtedness, the development phase of the debt, insolvency and related legislation. The theoretical part is also focused on dept issue in social work, specifically on providers social services for over-indebtedness people and social services for over-indebtedness people. Followed by a chapter focused on prevention over-indebtedness and chaptes focused on psychosocial consequences. To achieve an aim was used the qualitative research method, specifically questionnaire of half-structured interviews technique. Followed by case reports of respondents, interpretation and analysis of data, discussion and suggestions and recommendations.

This diploma deals with the care of vulnerable children in the Czech Republic and in the domeins of foster care and residential care. The main emphasis is in the views of the actors involved and their perception of children, parents, foster parents and applicants for adoption in the space between the biological family, institution and foster care. This thesis attempts to describe the causes of the long stay of children in institutional care, according to some participants. The main methods are interviews with key stakeholders who are selected on the basis of rapid analysis of stakeholders. The research questions are at work identifying the main causes and sub-system problems from the perspective of actors, is devoted to their interest and proposed solutions. Theoretical basis are the stakeholders and their roles, how their behavior, relationships, roles and interests affect the functioning of the system and resolve the problem. Developmental psychology and socialization of individuals are used to explain the problem. The diploma describes the current state of the system of care for vulnerable children in the Czech Republic, family policy and outlined the proposed solutions of the Ministry of Labour and Social Affairs, considerable space is devoted to temporary foster care for the person and social worker.

The thesis "System of care for vulnerable children and amendment to the Act on Social and Legal Protection of Children in the reflection of key stakeholders" deals with attitudes of actors involved in the issue of care for vulnerable children towards existing state of system of care for vulnerable children, pros and cons of its partial aspects, as perceived by actors from their point of view. Attention is also focused on the process of change that is sphere of care for vulnerable children currently undergoing in connection with the adoption of the amendment to the Act on Social and Legal Protection of Children, which entered into force on January 1st 2013. Based on the knowledge gained through expert interviews, opinions of actors are illustrated both of the comprehensive conception of the amendment, as well as of relation to its individual measures. The aim of the thesis is to present a coherent interpretation of perspectives that actors of different expertise hold with regard to the existing concept of policy and to the way it is modified by the new legislation and thus to find out what are the areas of conflict and consensus between their views and on the basis of that reveal the extent to which the form of amendment to the Act on Social and Legal Protection of Children is based on shared...

Ziel der Arbeit war es in einem pulvermetallurgischen Ansatz gasverdüste Ti-45Nb-Pulver mittels Heißpressen zunächst zu kompakten Formkörpern zu verpressen und über geeignete Gefügeeinstellung und bestmöglicher Partikelverzahnung maximale Druckfestigkeiten bei gleichzeitig niedrigem E-Modul zu erhalten. In einem nächsten Schritt wurden mittels Heißpressen mit Platzhalterphase definierte Porenanteile in die Formkörper eingebracht und der Einfluss dieser auf die mechanischen Eigenschaften untersucht. Die porösen Strukturen sollen als Knochenersatzmaterial in einem osteoporotischen Knochendefekt dienen. In einem solchen Defekt stellen Druckkräfte den dominierenden Belastungsfall dar. Die mechanische Charakterisierung der im Rahmen der Arbeit erzeugten porösen Formkörper erfolgte daher im Druckversuch. Die Oberfläche eines metallischen Knochenersatzmaterials muss chemisch und topografisch modifiziert werden, um damit Einfluss auf das Gleichgewicht zwischen zellbiologischen Prozessen zum Knochenauf- und -abbau an der Grenzfläche zwischen Implantat und Knochengewebe zu nehmen. Im speziellen Fall von Osteoporose, wo dieses Gleichgewicht nachweislich gestört ist, spielt die Stimulation des Knochenaufbaus eine besondere Rolle. Für Strontiumspezies konnte eine das Knochenwachstum stimulierende Wirkung und die Inhibierung des Knochenabbaus in mehreren Studien gezeigt werden. Ein weiteres Ziel der Arbeit stellte daher die Erzeugung von strontiumhaltigen Hydroxylapatitschichten mittels Elektrodeposition dar. Die erzeugten Schichten wurden strukturell, morphologisch und chemisch charakterisiert. Weiterhin wurden die Sr-Freisetzung aus den Schichten und die zellbiologische Wirkung untersucht. Konzepte zur Abscheidung auf planaren Legierungsoberflächen konnten in einem nächsten Schritt im Rahmen einer Machbarkeitsstudie auf poröse Ti-45Nb Strukturen übertragen werden. / Aim of the work was the production of dense Ti-45Nb material by hot-pressing of gas-atomized Ti-45Nb powder. Maximum compression strength and low Young’s modulus values were obtained by means of a tailored microstructure and improved interlinking of the powder particles. In a next step defined amounts of porosity were introduced by hot-pressing the alloy powder with a space holder phase. The produced porous structures should be used as bone substitute material in an osteoporotic bone defect. Compression is the dominating load in such a defect. Accordingly, compression tests were conducted to assess the mechanical properties. The surface state of metallic bone replacement materials plays an important role regarding the osseointegration of the material into the surrounding bone tissue. A chemical and topographical modification of the surface is necessary to influence the equilibrium between the formation and resorption of bone on the interphase of implant and bone tissue. Especially in case of osteoporosis the stimulation bone formation is essential. Several studies have shown that strontium species have a positive effect on the formation of bone tissue and the inhibition of bone resorption. Therefore, a further aim of the work was the electrodeposition of Sr-containing hydroxyapatite layers and the structural, morphological and chemical characterization of the deposited layers. Furthermore, the release of Sr-species from the layers and the effect on hMSC (human mesenchymal stroma cells) were examined. Originating from studies on planar alloy surfaces, the transfer of the deposition approaches was shown in a proof of concept on the porous Ti-45Nb scaffolds.

Att sälja sin bostad kan vara en lång och jobbig process för vissa där valet av tillvägagångssätt kan vara svårt. Den traditionella mäklartjänsten har länge dominerat på marknaden men har på senare år utmanats av liknande tjänster såsom internetmäklare och hybridmäklare. Det som skiljer dessa åt är bland annat arvodet och vad säljaren gör själv. Ett annat substitut som har funnits länge är möjligheten att sälja bostaden privat, dock har det blivit mindre vanligt med åren. Syftet med uppsatsen har varit att redogöra för de olika substitut som finns till den traditionella mäklartjänsten, den geografiska spridningen av dessa substitut samt hur konsumenten tänker vid försäljning av en privatbostad. För att besvara detta syfte har både en kvantitativ och kvalitativ metod använts. Den kvantitativa delen består av en enkätstudie samt sammanställning av data, och den kvalitativa består av fem intervjuer. Utifrån den information och data som tagits fram går det att se att den traditionella mäklartjänsten fortfarande är mest efterfrågad. Enligt enkäten är det många som vet att det finns internetmäklare men har aldrig övervägt att använda den tjänsten själva. De stora anledningarna till detta var att konsumenten ville ha en mäklare med stor lokalkännedom, personlig kontakt och någon att lämna över hela processen till. Internetmäklarna och hybridmäklaren som har undersökts i den här uppsatsen har alla fasta, lägre arvoden än den traditionella mäklaren. På frågan om hur respondenten skulle gå tillväga vid försäljning av bostad i framtiden svarade många att det beror på prisskillnaden mellan alternativen. Det innebär således att när de ska sälja i framtiden kommer de få koppla arvodet till den egna arbetsinsatsen, och därmed avgöra hur mycket det är värt att göra själv för att spara pengar. Resultaten i uppsatsen visar även att internetmäklaren och substitutet ”sälja privat” är vanligare på glesbygden där tillgängligheten till en traditionell mäklare är begränsad. Vidare forskning i ämnet skulle kunna vara att dyka djupare i att undersöka den geografiska spridningen i användandet av substituten till den traditionella mäklartjänsten och tydligare klarlägga vad dessa skillnader beror på. / Selling a home can for some people be a long and tough process where the choice of approach can be difficult. The traditional brokerage service has dominated for a long time but has in recent years been challenged by similar services such as internet- and hybrid brokers. The difference between these are for example the commission and what the sellers do themselves. Another substitute that has been an option for a long time is the possibility of selling the home without a broker, however this has become less common over the years. The purpose of this essay has been to describe the different substitutes for the traditional brokerage service, the geographic spread of these substitutes and how the consumer thinks when selling an accommodation. The method that has been used to answer the purpose have been both quantitative and qualitative. The quantitative part consists of a survey and assembly of data, and the qualitative consists of five interviews. From the information and the data that has been gathered for this essay it can be seen that the traditional brokerage service still is the most requested. According to the survey there are a lot of people who know that internet brokers exist but have never considered using that service themselves. The most common reasons for this were that the consumer wanted a broker with great knowledge of the area, a personal connection and someone that handles the entire process. The internet brokers and the hybrid broker that have been examined in this essay all have fixed, lower fees compared to the traditional broker. For the question regarding how the respondent would go about when selling an accommodation in the future a lot of people answered that it depends on the price difference between the options. This means that when they are selling their home in the future they will have to connect the commission to the own work effort, and decide how much is worth doing themselves to save money. The results of this essay also show that the internet broker and the “private seller” are more common in rural areas where the accessibility of a broker is limited. Further research in this subject could for example be to examine the geographic spread even more when it comes to the usage of the substitutes to the traditional brokerage service and clarify the reasons for that.

No description available.

Aim: The aim of this literature study was to systematically review the scientific evidence on the most effective donor sites and/or bone substitute material for secondary alveolar cleft grafting in alveolar cleft patients. Material and method: In order to acquire a systematic and transparent reporting this literature review was conducted according to the PRISMA statement. The literature search was performed in the following four databases; PubMed, CENTRAL, Web of Science and Scopus.The quality of the included studies was assessed using the revised Cochrane Risk of Bias 2 tool (RoB 2 tool). Result: The search identified 4754 studies. Five RCT studies was included in this systematic review and assessed different donor site or bone substitute materials. Two studies showed low risk of bias and three moderate risk of bias. Only one study showed a statistically significant difference when comparing iliac bone to substitute material however all studies presented substitute materials with satisfactory results. Conclusion: According to the data from this systematic review no clear conclusion can be drawn regarding what the most effective bone donor site and/or tissue engineered bone substitute material to use in secondary bone grafts. Based on the available evidence iliac bone could still be regarded as a benchmark, but more research and RCT’s of high quality are required, especially for artificial bone substitute materials. / Syfte: Syftet med denna litteraturstudie var att systematiskt granska den vetenskapliga evidensen gällande det mest effektiva bentagningsstället och/eller bensubstitutmaterialet vid sekundär bentransplantation hos patienter med käkspalt. Material och metod: För att uppnå en systematisk och transparent rapportering av denna litteraturstudie följdes PRISMA statement. Litteratursökningen gjordes i följande fyra databaser; PubMed, CENTRAL, Web of Science och Scopus. Kvaliteten av inkluderade studier granskades med hjälp av Cochrane Risk of Bias 2 tool (Rob 2 tool). Resultat: Sökningen identifierade 4754 studier. Fem RCT studier inkluderades i denna systematiska översikt vilka värderade olika bentagningsställen eller bensubstitut. Två studier bedömdes ha låg risk för bias och tre artiklar måttlig risk för bias. Endast en studie visade på en statistiskt signifikant skillnad vid jämförelse av höftben med bensubstitut däremot presenterade samtliga studier substitutmaterial med tillfredsställande resultat. Konklusion: Denna systematiska översikt visade att ingen klar slutsats kan dras gällande vilken det mest effektiva bentagningsstället eller bensubstitutsmaterialet är för sekundär bentransplantation hos patienter med käkspalt. Baserat på tillgänglig evidens kan transplantat från höftbenet fortfarande anses vara bäst lämpat men mer forskning samt RCT studier av hög kvalité erfordras, särskilt för artificiella bensubstitutmaterial.