Background: Gestational Diabetes Mellitus (GDM) has been linked with later metabolic abnormalities in offspring due to subsequent overweight and obesity. In Sub-Saharan Africa, there is a paucity of data on the outcomes of children exposed to GDM in utero. Aims: The primary aim of this sub-study was to investigate the prevalence of overweight and obesity in 5 and 6-year-old children from GDM complicated pregnancies and macrosomia at birth in the same cohort. The secondary aim was to identify risk factors associated with overweight and obesity in these 5 and 6-year-old children. Outcome measures: The main outcome was the prevalence of overweight and obesity in these children as measured by their age-specific body mass index (BMI) and Z-scores. Additionally, the association between other risk factors, overweight and obesity was investigated. Methods: A cross-sectional sub-study design was employed nested within a larger study that is investigating the progression to type 2 diabetes in women managed for GDM during 2010 and 2011. Mothers who participated in the larger study were informed about the sub-study and invited to allow their children to participate in the sub-study. Written informed consent was obtained from the mothers for the sub-study. The following data were collected: anthropometric data at birth and pregnancy related information from the mothers’ hospital record, additional demographic, social and medical information by questionnaire from the mother and at the research center. In addition, the children were weighed and had their height measured using standardized methods. Anthropometry was standardized using WHO standards. Risk factors for overweight and obesity were tested using a BMI>1 Z-score cut-off, (as a binary variable) in a manual multivariate logistic regression model. Results: The sub-study recruited 176 participants; 78 boys (44.3%) and 98 girls (55.7%). The mean (SD) Z-scores for the children’s anthropometry at ages 5 to 6 years were 0.28 (1.40) for weight, 0.01 (1.07) for height and 0.37 (1.63) for BMI. The overall prevalence of macrosomia at birth (birth weight>4000 gm) was 12.3 % (95% CI 8.2-9.1). The overall prevalence of overweight in the 5 and 6-year-old children was 13.4% (95% CI 8.6-20.4), while the prevalence of obesity was 14.2% (95% CI 9.2-21.2). The combined prevalence of overweight and obesity was 27.6% (95% CI 20.6-35.9). The prevalence of macrosomia (P=0.53) or overweight/obesity proportions (P=0.37) at ages 5 to 6 years did not differ by gender. In multivariate logistic regression analysis, factors independently associated with the risk of overweight and obesity were: mothers’ oral glucose tolerance test 2-hour blood glucose level during pregnancy (AOR=2.06, 95% CI 1.14-3.74, P=0.02), birth weight (AOR=1.00, 95% CI 1.00-1.00, P=0.01), child’s age in years (AOR=0.03, 95% CI 0.002-0.29, P=0.004) and number of adults in the house (AOR=0.38, 95% CI 0.17-0.86, P=0.02). Conclusion: This is the first study to report the prevalence of overweight and obesity in children born from GDM complicated pregnancies, in the Western Cape, South Africa. The combined prevalence of overweight and obesity found in 5 and 6-year-old children exposed to GDM in the Western Cape is higher than overweight and obesity in children reported in other South African studies. This can imply a higher tendency towards overweight and obesity in children exposed to GDM which needs further exploration.

Tidigare forskning, både i Sverige och internationellt, har visat på en ökad rörlighet på arbetsmarknaden och att det råder brist på kvalificerade medarbetare, talanger. Denna konkurrenssituation benämns även som War for talent. Många arbetsgivare försöker att bemöta detta genom att stärka sitt arbetsgivarvarumärke, genom att skapa en attraktiv organisation och försöka möta de olika kravställningar som talangerna har på sin nuvarande eller framtida arbetsgivare. Dessa kravställningar kan variera beroende på många faktorer men denna studie vill belysa utifrån generationsskillnader och då fokuserat på Generation Z, som är den senaste generationsgruppering att ta sig in på arbetsmarknaden. / Previous research, both in Sweden and internationally, has shown increased mobility in the labour market and that there is a shortage of qualified employees, talents. This competitive situation is also referred to as War for talent. Many employers try to address this by strengthening their employer brand, by creating an attractive organization and trying to meet the various demands the talents have on their current or future employers. These requirements may vary depending on many factors, but this study aims to shed light on generation differences and then focused on Generation Z, which is the latest generation group to enter the labour market.

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This diploma thesis deals with the legal aspects of income tax for natural and legal persons in contexts which may arise when dealing with cryptoassets of all kinds. The modern phenomenon of cryptoassets has been the subject of much discussion, especially in recent times, but legislation and comprehensive methodologies governing procedure for taxation of income are lacking. Therefore, the main objective of this thesis is to analyse income tax on cryptoassets for natural and legal persons. If we reformulate this objective into a question, it would be: How do we correctly tax income from cryptoassets for natural and legal persons? Within the framework of my thesis, I also had to deal with the technological and legal aspects of cryptoassets and taxes. The concept of a cryptoasset, including its definition and content, is still a matter of debate even now, more than 10 years after its creation. Similarly, it was necessary to analyse the Czech legislation and determine what a cryptoasset is from the point of view of Czech law within the framework of the thesis. By analysing the legislation and professional publications and using the deductive method, I came to the conclusion that the current legal framework in the Czech Republic is sufficient to answer the main question. The most frequent operations with...

京都大学 / 0048 / 新制・課程博士 / 博士(理学) / 甲第20180号 / 理博第4265号 / 新制||理||1613(附属図書館) / 京都大学大学院理学研究科物理学・宇宙物理学専攻 / (主査)教授 太田 耕司, 准教授 栗田 光樹夫, 教授 長田 哲也 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DFAM

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Background: From 2020 onwards the business environment has changed more than ever, and a new generation is making its way into the workforce. After the Covid-19 pandemic and digitalization created a new normal with hybrid and remote working structures, the wish for flexibility in the work environment has increased among Generation Z. However, this generation is not just interested in working a 9 to 5 job, as Generation Z has outnumbered previous generations with the start of their own business.  Research Problem: Generation Z has only been limitedly researched, as they recently started to enter the working force. The existing research portrays the intention and attitude of Generation Z toward entrepreneurship, their work preferences, and the characteristics of Generation Z. However, when it comes to Generation Z entrepreneurs there is only limited existing literature about what motivates them to start engaging in entrepreneurial activities.  Research Purpose: The purpose of this study was to complement and fulfill the identified research gap considering the entrepreneurial motivation of Generation Z. The research aims to create a broader and deeper understanding of what motivates Generation Z to start engaging in entrepreneurial activities. Research Question: How is Generation Z motivated to start entrepreneurial activities? Research Method: A qualitative study has been carried out following an abductive approach from the perspective of a relativistic ontology and social constructionist epistemology. Furthermore, the methodology concerns an explorative single case study whereas primary- and secondary data was collected through semi-structured interviews and archival information. The collected data was analyzed following the Gioia method dividing the data into empirical observations, first-order codes, second-order themes, and third-order aggregate dimensions.  Conclusion: Generation Z is motivated by intrinsic and extrinsic factors, whereas freedom and flexibility within the working environment, and being in control are motivational factors for them to start engaging in entrepreneurial activities. Generation Z possesses important characteristics and competencies that are beneficial when becoming an entrepreneur, such as being independent, positive, and having strong communication skills. Also, education often had a positive impact on the confidence of the entrepreneurs to start their own businesses. Moreover, the entrepreneurs want to contribute or add value to the society with their business. Lastly, the Covid-19 pandemic and the increased accessibility due to digitalization opened new opportunities for the entrepreneurs to start working on their own business.