The emphasis of this research was to evaluate the beliefs about respite among caregivers of the clients associated with Inland Caregiver Resource Center. The caregivers of the elderly and those who suffer from Alzheimer’s and dementia, or suffer from traumatic brain injury that was organic in nature were the population of interest. These caregivers were unpaid persons who help to keep those with such conditions at home as long as possible. This study used an exploratory pilot survey instrument to assess the perception of benefit of respite used as seen from the view of the caregiver. The primary theory used to support this project was Abraham H. Maslow’s Hierarchy of Needs. Data analysis used standard statistical methodology. The benefit to the profession of social work was seen in the addition of knowledge to the fast growing field of organizational respite services. The results of the research indicated that when respite was seen as beneficial the caregiver was more able to complete activities while using respite, the caregiver believed the person or agency who cared for their loved one was professional and trusting, and the care receiver was treaded well and was more easier to care for after being cared for by another person or agency.

Parkinson’s Disease (PD) is a common progressive neurodegenerative disorder that leads to both physical and cognitive impairment over time. Eventually, these impairments may include the loss of autonomy, and the individual may require the assistance of an informal caregiver. Informal caregivers are critical in the care of individuals with PD and spend substantial time providing care, which may be associated with negative caregiver outcomes such as burden, mental health issues, as well as poor family dynamics. Although research in the United States and Europe has generally supported these relations, there is very limited research on PD caregiving in Latin America. Given the rapidly aging population of Latin America, research suggests that the prevalence of PD is likely to increase substantially. Although cultural values such as familism may encourage informal caregiving in Latin America, very little is known about either PD patient or caregiver experiences in the region and how they may differ from those in the United States and Europe. As such, the current study built upon Pearlin’s caregiving stress process model to examine how PD-related impairments, caregiver burden and mental health, and family dynamics may differ between the United States and Mexico and to examine connections among the following variables in a sample of PD caregivers from the United States and Mexico: (a) PD-related impairments (motor and non-motor symptoms) and caregiver burden, (b) caregiver burden and caregiver mental health, (c) PD-related impairments and mental health through caregiver burden, and (d) family dynamics which may moderate these relations. The current study consisted of caregivers of individuals with PD (total N = 253) from the United States (N = 105) and Mexico (N = 148). A series of t-tests and mediational models were conducted to determine the connections among PD-related impairments, caregiver burden and mental health, and family dynamics. Results suggested that caregivers from the United States site experienced higher levels of caregiver burden, although there were no significant differences in caregiver mental health. Further, caregiver burden fully mediated the relation between PD-related impairments and caregiver mental health at both study sites, although family dynamics did not moderate these mediational models as hypothesized. Despite the importance of cultural values such as familism in Latin America, family dynamics explained more variance in the model at the United States site than at the Mexico site. Exploratory analyses found that caregivers from the Mexico site more frequently reported suicidal and self-injurious thoughts but did not find a significant disparity in self-reported gender of the caregiver. Overall, the current study identified significant relations among PD-related impairments, caregiver burden and mental health, and family dynamics among caregivers of individuals with PD from the United States and Mexico. Findings from the current study highlight a number of important interventions for caregivers and families, including caregiver burden and mental health, as well as family dynamics.

The diploma thesis deals with the topic of so-called burnout syndrome. The work directly focuses on the knowledge of the students of the Faculty of Science on the issue of he burnout syndrome. The theoretical part provides an overview of the burnout syndrome and its symptoms, phases, and development. It also deals with disease prevention and a syndrome treatment. The practical part consists of quantitative research which tries to get through the issue of the burnout syndrome and to investigate the awareness of students of the Faculty of Education in the fields of teacher training for kindergartens, primary school teachers and teachers for the second level of primary school and secondary school teachers about the topic.

The theme of the diploma thesis is "Progressive tax burden on households on income from individuals". The aim of this work is to examine the progressive burden on households of personal income tax, using model households. The purpose is also to determine which taxpayers and in which households have the greatest tax burden. The study is conducted using an average tax rate. The analysis is performed in years 2016, 2017 and 2018 on four taxpayers (which are different by the amount of gross wage), which are in five different types of households (according to their composition, taxpayers apply different types of discounts or tax advantages). The results of the thesis show that the higher the gross wage, the higher the average tax rate (the higher the tax burn on the taxpayer), which is also more balanced than the poorer taxpayers. There is a minimal difference between rates year-on-year. Personal income tax is progressive.

Informal caregivers have played a significant social and economic role in the care and treatment of individuals diagnosed with chronic illness. However, caregiving can have harmful effects on a caregiver's physical, psychological, and emotional well-being. Using caregiver stress theory as the theoretical framework, the purpose of this archival research was to determine the predictive relationship of stress in relation to caregiver quality of life for 309 selected cases. Correlational and hierarchical multiple linear regression analyses were used to examine the relationship between the independent variables and the dependent variable. The independent variables examined were environment and context, stressors related to the demands of caregiving, self-appraisal of ability to cope, and caregivers' knowledge and use of community and family resources. The dependent variable was the caregiver's quality of life. Findings showed that independent variables of environment and context (gender, age, marital status, education, employment status, income level) accounted for 14% of the variance in caregiver quality of life. The remaining independent variables (caregiver stressors, self-appraisal of ability to cope, and knowledge and use of resources) accounted for an additional 4% of the variance. The set of independent variables in this study collectively accounted for 18% of the variability in caregiver quality of life. Caregiver knowledge and use of resources had the strongest predictive relationship with caregiver quality of life. Researchers and practitioners may use the findings to assist in identifying antecedents to caregiver stress and the strongest predictors of caregiver stress, as well as in developing appropriate and efficient interventions and social support resources to meet caregivers' specific needs, reduce their stress, and promote and enhance their quality of life.

The level of burden experienced by caregivers of patients diagnosed with Alzheimer's disease is high. Studies that examine this burden by taking into account cultural and spiritual differences are limited, particularly with regard to minority populations. The purpose of this study was to investigate the burden and challenges faced by minority caregivers providing in-home care to Alzheimer's patients. Guided by social support theory, a phenomenological study design was used with semi-structured interviews of 12 caregivers to examine their perspectives on the burden and challenges they face, including their lived experiences, cultural and spiritual values, and interaction with health professionals. Thematic analysis in an inductive way was used to analyze the collected qualitative data. The results of the analyses of the collected data showed that cultural and spiritual values are important in making decisions, as caregivers in minority populations face daily challenges in terms of limited social support and resources. The findings of this study suggest that public health interventions aimed at alleviating the burden on Alzheimer's caregivers need to take into account differences in cultural and spiritual values. Findings also show that there is a need for social support programs that reduce the burden on caregivers in general and on the minority population in particular. The findings of this study may drive positive social change by helping public health workers design and implement programs that consider differences in the cultural and spiritual values of minority populations while garnering the resources to provide the needed social support and alleviate the burden faced by the family member caregivers.

Using a 471-case nursing sample, the current study examined the direct and indirect relationships between workplace aggression (including physical and psychological) against nurses and their health and safety consequences. Specifically, physical and psychological aggression nurses experienced were related to their job dissatisfaction, turnover intention, physical symptoms, injuries and exposure to contagious disease directly and/or indirectly through their emotional strain (irritation, anxiety, and depression). In addition, my findings demonstrated that stronger violence prevention climate (i.e., good prevention practices/response and low pressure for unsafe practices) was related to less frequent violence and psychological aggression incidents nurses experienced. Also, my results indicated significant moderating effect of organizational violence prevention practices/response (one dimension of violence prevention climate) in the relationships of nurses' physical and psychological aggression with their anxiety and depression, such that nurses who perceived stronger (vs. weaker) violence prevention climate seemed to be more (vs. less) anxious about or depressed by aggression incidents that occurred to them. However, overall nurses who perceived stronger violence prevention climate felt less anxious and depressed at work than those who perceived weaker climate. Finally, regarding the role of social burden, there was evidence from this study supporting its positive relationship with nurses' perceived irritation, anxiety, and depression although there did not seem to be evidence supporting its moderating role between nurses' aggression experience and their emotional strain. In summary, emotional strain seemed to be a relatively consistent mediator between nurses' aggression experiences and their health or safety consequences, and nurses' perceived social context (violence prevention climate and social burden) did significantly and directly relate to their health and safety consequences, but more research is warranted before we conclude about their potential moderating role in the aggression-consequence relationships.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income. Swedish legislation uses the internationally accepted arm’s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other. To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret. The question rises whether this is against the rule of legal certainty or not. The taxation authority has provided a proposition on new legislation with tougher documentation requirements where it also wants to give itself part of the power by through directions exactly define what the documentation shall include. Yet again the question is raised whether or not this is against the rule of legal certainty or not. / I takt med att globaliseringen av företag ökar, ökar också behovet av en klar och tydlig lagstiftning för att överkomma problemen med internprissättningstransaktioner. Vid oriktig prissättning vid transaktioner mellan företag i ekonomisk intressegemen-skap riskerar länder att gå miste om delar av sin skattebas. Svensk lagstiftning använder sig av den internationellt accepterade armlängdsprincipen för att reglera internprissättningstransaktioner. Genom korrigeringsregeln regleras att prissättningen mellan två företag i ekonomisk intressegemenskap måste ske under samma förutsättningar som skulle ha gällt mellan två företag utan ekonomisk intressegemenskap. För att få underlag till huruvida korrigeringsregeln har följts eller inte finns ett antal lagrum i svensk rätt som reglerar dokumentationskrav. Denna lagstiftning är spridd och anses vara svårtolkad. Frågan uppstår om detta strider mot rättsäkerheten. Skatteverket har kommit med ett förslag på ny lagstiftning med skärpta dokumentationskrav där man dessutom vill ge sig själv delar av makten att genom föreskrifter exakt bestämma vad dokumentationen skall innehålla. Återigen väcks frågan om det-ta är förenligt med rättssäkerheten.

Background: The challenges of research in economically stunted countries’ settings remains a profound concern and is linked to socioeconomic development of these countries. More research is needed regarding psychiatric morbidity in rural areas of the developing and poverty stricken countries. The present studies were undertaken within the framework of a broader ongoing community-based project on the course and outcome of major psychiatric disorders in the rural Butajira district located in Ethiopia. This thesis treats the course and outcome of bipolar I disorder in the district. Objectives: Through appraising mental health and population based research in a rural Ethiopian district, to evaluate the utility of modern research instruments, and to obtain baseline information relating to bipolar I disorder in the poverty stricken rural Butajira district of Ethiopia. The specific objectives were: 1. Evaluating and comparing two different screening methods of case detection and identification for schizophrenia and bipolar I disorder in the adult population of Butajira district. 2. Assesing the prevalence and clinical characteristics of of bipolar I disorder in Butajira at the community level. 3. Evaluating short-term outcome at follow-up of bipolar I disorder in the Butajira district. 4. Determining Neurological Soft Signs in community-identified cases of bipolar I disorder in Butajira district in comparison with healthy controls. 5. Assessing the burden of care among caregivers of those affected by bipolar I disorder identified in the Butajira Study. Methods: The district’s entire adult population aged 15-49 was identified through a double-sampling design. In the first stage of screening, door-to-door interviews were conducted by lay trained high school completed individuals who knew the culture of the people. Females interviewed females whereas males interviewed males. Additionally, the key-informants method was used to identify cases that would be missed by the CIDI or otherwise. The final confirmatory diagnostic interview was conducted by clinicians using the SCAN on door-to-door basis as well. The probable cases that fulfilled the lifetime DSM-IV diagnosis of bipolar I disorder were assigned for assessment by other baseline research instruments such as Neurological Evaluation vii Scale (NES), Young Mania Rating Scale, Hamilton Rating Scale for Depression, LCSS, PANS and SANS, BISS, BII, FIS and so on. Cases so identified with bipolar I disorder were subject to a follow-up for upto 2.5 years on the average (range 1 to 4 years). Two of the main clinical outcomes assessed were relapse to a mood episode, and remission from a mood episode. Outcomes were assessed annually by the instruments, and were further assessed monthly by trained psychiatric nurses. We also did a cross-sectional study of caregivers of bipolar I disorder cases, and assessed objective burden on the caregivers as considered from social, family strain, occupational and financial domains. Results: Information provided by the key informants was better at detecting schizophrenia or chronic psychiatric disease, whereas the CIDI was better at detecting affective disorders. Of the around 100 000 adults living in Butajira, 83.3% were found by the project’s census, of which 82% (68,378 subjects) were successfully screened by the CIDI, yielding 2,161 CIDI positive. These, together with 719 cases identified by the key informants, were invited for the SCAN interview, of which 74.7% agreed. This yielded 315 SCAN positive cases for bipolar I disorder, and complete information could be collected on 295 of these. Lifetime prevalence was estimated as 0.6% for males and 0.3% for females. The mean age of onset of the manic phase was 22.0 years and that of the depressive phase was 23.4 years. For 22.7% of the cases the illness started with a depressive episode and for the remaining 77.3% it started with a manic episode. Over half of the cases (55.9%) had never sought help from modern health care sector, and only 13.2% had ever been admitted to psychiatric hospital. At follow-up, 65.9% had exprerienced a relapse and 31.1% had persistent illness, while only 5% of the patients were in remission for most of the follow-up time. The bipolar I cases, as compared with healthy controls, performed worse on several items of NES, thus having more neurological dysfunction compared to controls. Caregives were largely (80.3%) first-degree relatives and spouses. Overall, 84% of the caregivers reported difficulties in at least one of the domains of family burden. Of these, 58.7% reported a severe degree of difficulties. Caregivers reported a high level of difficulties in intrafamilial relationships and social restrictions, disruption in earning a livelihood, and financial difficulties. Conclusions: The prevalence of bipolar I disorder is comparable to the prevalences reported from other countries, and our findings support the cross-cultural validity of the concept of bipolar I disorder. Majority of the cases are not treated in contrast to that in the developed countries. The burden of care for the caregivers is substantial in the population studied.

Following rapid economic growth in the 1980s and subsequent rising urbanization in the 1990s, urban centers of India have undergone a “nutrition and lifestyle transformation” regarding dietary choices, cooking methods, food accessibility, and average daily activity level. These changes have been pivotal in the increasing prevalence of obesity and lifestyle–related diseases for Indian adults. With an estimated 71.4 million people living with diabetes, India represents the largest diabetes population worldwide—and numbers are expected to continue growing. These health conditions are not affecting all populations of India; they are affecting the urban middle and upper classes. This thesis will examine the contributing causes behind shifts in food distribution, marketing and consumption in urban parts of India and how the diets and lifestyles of the middle and upper classes have changed, or reacted to such changes, as a result. It will analyze changing patterns of food consumption, as well as corresponding topics, such as lifestyle shifts and emerging health concerns that have developed as a result of rapid urbanization and globalization. My research will primarily focus on how these issues have impacted women. Women, in their roles as wives and mothers, largely control the domestic sphere, central to which is food; thus, they are the primary determiners of their respective “household nutritional status,” as they are responsible for providing food for, as well as shaping the dietary choices of, their husbands and children. I also argue that recent processes of globalization have transformed the food consumption culture of India’s urban middle and upper classes. Following the liberalization of India’s economy in 1991 that resulted in the global integration of international food trade, India’s urban female populations are not only reconsidering what they eat, but when, where, and how they eat. Now, they are facing the repercussions of the food choices and corresponding lifestyle changes that they have made irrespective of the increasing health problems and associated risks. Consequently, India’s urban youth has also begun to reevaluate their consumption habits as a result of globalization processes catalyzed by India’s economic liberalization. These changes in consumption habits have resulted in the emergence of a distinct “youth culture,” in which India’s younger generations are challenging traditional practices and attitudes that older generations have made regarding food and lifestyle choices, with the influence of media at the forefront. India has undergone a nutrition transition, but at what cost to consumer health and well–being, specifically affluent? This thesis will examine how globalization has led to an emerging consumer, specifically affluent urban females significantly impacted by both the introduction of new technologies and the process of globalization that is affecting cultures around the world.