This paper tests the notion that private firms are more tax aggressive than public firms. Tax avoidance measures, e.g. effective tax rates, cannot be used to compare private and public firms when private and public firms have different levels of importance on financial accounting earnings (Hanlon and Heitzman 2010). To disentangle financial reporting incentives from tax aggressiveness, I use the fact that European groups must prepare two sets of financial statements: first, group statements (consolidated), which provide information to investors, and, second, individual statements (unconsolidated), which are used for legal purposes, but not to inform investors. Since in individual statements financial reporting incentives do not vary between public and private firms, I use these effective tax rates to compare private and public firms. My findings show that public, not private, firms are more tax aggressive, as the effective tax rates of public firms are lower in individual and group statements. (author's abstract) / Series: WU International Taxation Research Paper Series

The assessment of ventilatory efficiency (VE/VCO2 slope) is increasingly being utilized to complement traditional cardiorespiratory fitness testing during graded exercise. The purpose of this study was to compare cardiorespiratory responses and ventilatory efficiency in obese children during a progressive exercise test to volitional fatigue performed on a treadmill and a cycle ergometer. Fifteen obese male (N=3) and female (N=12) adolescents aged 10 to 18 years were recruited in the study and completed both the treadmill and cycle ergometer trials. Mean age and BMI of the sample was 13.3 years and 38.0 kg/m2, respectively. Maximal oxygen consumption (VO2max) and ventilatory efficiency were determined during both exercise trials. Subsequently, overall VE/VCO2 slope and the slope below and above AT for ventilatory efficiency were compared between the two exercise modes. VO2max was significantly (p<0.05) greater during the treadmill trial (26.09±5.11 ml/kg/min) compared to the cycle ergometer trial (20.71± 4.31 ml/kg/min). The VO2 at anaerobic threshold (AT) was significantly (p<0.05) higher during the treadmill trial, however, the percentage of VO2max at AT was not significantly different between the two modes (treadmill-63.41± 6.29% and cycle ergometer (67.25± 6.99%). While there was no significant difference in the overall VE/VCO2 slope or the VE/VCO2 slope above anaerobic threshold obtained from the two modes, the VE/VCO2 slope below anaerobic threshold was significantly (p<0.05) higher in the treadmill trial (25.06±2.10) compared to the cycle ergometer trial (23.34± 2.12). In our small sample of obese adolescents, we observed a greater VE response for a given VCO2 during treadmill exercise below the anaerobic threshold. The differences observed may be related to a greater activation of muscle afferents during weight bearing exercise in obese adolescents.

In the fast-paced technological revolution, technology has formed itself differently to facilitate the way to users to get their needs. As a matter of fact, people nowadays rely to a great extent on the smart devices as one of the essential creations of technology. They tend to access any website or web-application(s) through these devices fast and easily. Thus, paying enough attention to the design of any website or web-application is a major issue. This thesis project discusses the Responsive and Adaptive Design Methods as two important methods in terms of Websites and Web-Design. The methods have been theoretically discussed and explained to present the essential differences between them. Moreover, MyMusiC website has been implemented to show the differences between these methods practically. The prominent difference between the Responsive and Adaptive de-signs of the website makes it easy for the users to figure out the difference between the two design methods in terms of accessibility and ease of navigation. The results showed that the Responsive design is more user-friendly and more preferred by the users than the Adaptive design, as the users tend to use their smart devices first when they want to access a website than the computers.

This study explores and describes the experiences of hearing children growing up in Deaf Parented families in Gauteng. The specific objectives of the study were to explore the delegation of different roles including South African Sign Language interpreting in the family; the influence of having Deaf parents in occupational choices of hearing adult-children of Deaf parents; the availability of support services to CODAs and their perceptions of their parents in terms of disability. A purposive sampling strategy in conjunction with snowball sampling was used to identify and recruit participants. Two males and eight females between the ages of 21 and 40 years, with different occupations were recruited for this study. A qualitative design, embedded within the constructivism and interpretivism framework was used in this study. Data were collected through semi structured; open ended and in-depth interview questions were used to obtain data for the study. A pilot study was conducted prior to commencing with the main study. Thematic content analysis was employed to describe themes qualitatively. The following themes emerged from the study. Participants reported to have developed a bicultural identity; however, they primarily identify themselves as CODAs regardless of their racial identity. Participants expressed frustrations with the interpreter role and female children reported to have interpreted for their parents more than their male counterparts. Seven participants are currently employed as SASL interpreters. The study highlights that there are mixed emotions regarding interactions with the extended family members. The study identifies a strong need for support services for Deaf parented families. Lastly; participants viewed Deafness as a cultural minority, and not a disability. Findings revealed a need for audiologists to clearly define their role in Deaf parented families, and to also adopt emic view of Deafness and family system perspective model.

Purpose The purpose of the study is to identify transport related performance measure within construction logistics in order to evaluate construction logistics solution. The aim is also to verify identified transport performance measures by available empirical data from both cases i.e. Case 1 and Case 2. Methodology This study is exploratory case study with qualitative research method. The research approach of this study is both deductive as well as inductive. Data has been collected from literature review, semi structured interview, focus group discussion and empirical data. Research question (RQ) RQ1 aims at identifying transport related performance measures and then classifying them according to terminal, checkpoint and their respective construction sites? The answer to this question lies in Figure 17 and 18. RQ2 refers to what kind of data is needed to measure identified transport performance measures. The answer to this question lies in the analysis of RQ2. RQ3 is related to what empirical data is available at construction logistics end. The answer to this RQ3 is that mostly the” duration of activities” has been found within both cases empirical data which seems to be insufficient to calculate identified performance measures in RQ3. RQ4 the aim of RQ4 is to find the gap between needed and available data. And the answer to this RQ can be found in Table 35. Conclusion Theoretical and practical case discussion of Case 1and Case 2 has given an in -depth view regarding the phenomena of construction logistics solutions. This paper will help in creating awareness among developer and main contractors regarding the benefit of construction logistics solution.

This work is a theoretical exploration that seeks to better understand the grooming process involved in some cases of domestic trafficking for sexual exploitation in North America. It theorizes the grooming process as a relation of power engaged in a strategy of subjection. The analysis points to how micropolitical deployments of disciplinary techniques restrict the fluidity of agency, enable the habituation of behaviour, modify thought processes, and produce consciousness. This thesis also identifies two political problems in current anti-trafficking legislation and policies in North America. The first is that sex work has become conflated with trafficking for sexual exploitation. This conflation does not serve the interests of sex workers, as it has led to legislation that further criminalizes the sex industry, and to an increase in violence and exploitation within it. It also does not serve the needs of trafficked individuals, as it leads to trafficking being misunderstood, and renders anti-trafficking deployments ineffective as a result. The second is that binary categorizations of consent (as tied to exploitation) in North American trafficking legislation are problematic and theoretically insufficient. Binary conceptions of consent are problematic because: (a) they enable a conflation of sex work and trafficking for sexual exploitation; (b) they force survivors or sex workers to relinquish their agency and identify as “victims” in order to work toward a conviction of their trafficker, or to avoid arrest or deportation; and (c) they emphasize a view of choice/consent that precludes an understanding of how an agent always works within limits that are unique to that individual. They are theoretically insufficient because they rely on liberal understandings of autonomy, which my engagement with Butler, Foucault, and affect theory critiques. This thesis makes the argument that there are varying degrees to which identity and consent are constructed through the production of subjectivities and the reorganization of preconscious thought processes. The “self”, consent, and judgment, are —to varying degrees— produced by external signifiers, institutions, and discourses. Thus, this work points to the need for a more nuanced approach to determine agency, one that does not rely upon binary and static categorizations. / Graduate

Chloroplasts are organelles that convert light energy to chemical energy through photosynthesis. The movement of chloroplasts within the cell for the optimization of light absorption is crucial for plant survival. Cellular motor proteins and cytoskeletal tracks can facilitate transport of organelles. As an ancient superfamily of microtubule-dependent motors, kinesins participate in various cellular activities including cytokinesis, vesicle and organelle movements. Based on phylogenetic relationships and functional analysis, the kinesin superfamily has been subdivided into more than 14 families, most of which can be found in plants. With the ever increasing amount of genomic information, it is important and beneficial to systematically characterize and document kinesins within an organism. As a result of my collaborative work with other members of the Vidali lab, a detailed phylogenetic characterization of the 76 kinesins of the kinesin superfamily in the moss Physcomitrella patens is reported here. We found a remarkable conservation of families and subfamily classes with Arabidopsis, which is important for future comparative analyses of functions. Some of the families are composed of fewer members, while other families are greatly expanded in moss. To improve the comparison between species, and to simplify communication between research groups, we proposed a classification of subfamilies based on our phylogenetic analysis. As part of my efforts in studying chloroplasts motility, I investigated the function of two members of Physcomitrella kinesin family 14 class V proteins, Ppkin14-Va and -Vb. These two proteins are orthologs of the Arabidopsis KAC proteins which mediate actin-based chloroplast movement in Arabidopsis thaliana. In contrast, in the Physcomitrella both actin filaments (AFs) and microtubules (MTs) participate in chloroplast movement. Our results show that Ppkin14-Vs are important for maintaining chloroplast dispersion. They also function during chloroplast light avoidance responses via an AF-dependent, rather than MT-dependent mechanism. Although two Ppkin14- Vs do not act as MT-based motors, our phylogenetic study on moss kinesins provides an important source of information to track other potential kinesins that are predicted to move chloroplasts on MTs.

Det finns idag ett stort behov av att kunna klassificera stora mängder data på ett effektivt sätt. Prediktiv modellering är ett område inom data mining där prediktioner kan utföras baserat på tidigare erfarenheter. Dessa prediktioner presenteras sedan i en modell. Avvägningen mellan tolkningsbarhet och träffsäkerhet är ett begrepp som beskriver hur träffsäkra modeller ofta är ogenomskinliga, medan genomskinliga modeller ofta har lägre träffsäkerhet. Detta är ett problem eftersom det finns ett behov av modeller som är både träffsäkra och tolkningsbara.I denna studie visas hur man kan gå till väga för att skapa en modell som har en träffsäkerhet i klass med en ogenomskinlig modell, men samtidigt har en högre tolkningsbarhet. Två algoritmer presenteras för att ta fram en hybridmodell som bygger på beslutsträd där en implementering av Random Forest hanteras som alternativa lövnoder. Kontrollerade experiment och statistiska tester genomfördes för att mäta hybridmodellens träffsäkerhet mot träffsäkerheten hos J48 och Random Forest. Träffsäkerheten mättes även mot beslutsträd som genererats av den genetiska programmeringen som finns implementerad i ramverket G-REX.Resultatet visar att hybridmodellen kan uppnå en träffsäkerhet som är jämförbar med Random Forest men samtidigt hanterar de vanliga prediktionslöven i genomsnitt 39,21% av instanserna. Alltså är den hybridmodell som presenteras i studien mer tolkningsbar än Random Forest utan att ha någon signifikant skillnad i träffsäkerhet. / Program: Systemarkitekturutbildningen

The name of the thesis is: Seizing costs of non-conformities in the business of projectingThe thesis is a compulsory part of the master programme: Master of Science in Industrial Engineering with a specialisation in Quality. The master’s programme is worth 300 ECTS credits.Eka Engineering is in the business of projecting and is in need of a system to seize and measure costs of non-conformities. As of today, Eka Engineering can only estimate roughly how large or small the costs are related to non-conformances.The purpose of the thesis is:- To search for means that can be used to, foremost, seize non-conformities and, secondly, seize the costs of the non-conformities in the business of projecting.The theory used to gather information is mainly studies on TQM. Methods used to answer and fulfil the purpose includes: Benchmarking, survey and interviews.A survey distributed within Eka Engineering proved that employees did not have enough motivation or information to use non-conformity reporting as means of improving the business. This was perceived to work functionally as projects were carried out. Part of the results must therefore include motivation and information to why documentation is futile for successful business improvement.Furthermore, a benchmarking was conducted in order to improve Eka Engineering’s way of handling non-conformities. This benchmarking was conducted at SAAB Space in Gothenburg.Interviews were conducted within Eka Engineering to find solutions for problems that arose during the survey, and also to shape a tool proposal for handling non-conformities that was influenced by SAAB Space.The result of the thesis presents Eka Engineering with a concept labelled Knowledge base, this concept includes:• A tool for documenting non-conformities and derived improvements• A work-process for the handling of non-conformities and derived improvements• A tool to involve employees in improvement work / Uppsatsnivå: D

This thesis concerns the metaphysics of scale. It investigates the implications of a physical determinable being dimensionful. In particular, it considers the case study of mass, as it features within Newtonian Gravity. Nevertheless, most of the terminology, methodology and arguments developed should be relatively straightforwardly applicable to other determinables and theories. Weak Absolutism about mass holds that mass ratios obtain in virtue of absolute masses. Weak Comparativism denies this. In the first five chapters I argue in favour of Weak Absolutism over Weak Comparativism. The sixth chapter argues against reducing mass to other non-mass facts. The overall conclusion is Strong Absolutism about mass within Newtonian Gravity: mass ratios obtain in virtue of absolute masses, which themselves are fundamental (i.e. they do not require anything further in order to obtain). Comparativism promises to recover all the virtues of absolutism, in particular its empirical adequacy, but at a lower 'metaphysical cost'. Special attention is given to Dasgupta's recent comparativist proposal. Dasgupta interprets the requirement of empirical adequacy in terms of the undetectability of the absolute mass scale. I argue that undetectability is an unsuitable way of understanding empirical adequacy and that we would do better to understand it in terms of a theory's ability to correctly generate the set of empirically possible worlds (or at least the actual world). I refute Dasgupta's comparativism both on my terms and on his own terms. I subsequently develop and strongly criticise alternative versions of comparativism. Chapter five sheds doubt on the supposed 'metaphysical parsimony' of comparativism. This debate should be of particular interest to readers who engage with the substantivalism-relationalism debate. These debates are much more entwined than previously acknowledged, which provides a significant source of mutual inspiration, although I do also draw out some important disanalogies.