Bad debt deductions and doubtful debt allowances provide relief to taxpayers who would be subject to income tax on amounts accrued to them which may never be received. No definition of a bad or doubtful debt is provided in the Income Tax Act. This dissertation considered current legislation, historical court cases, academic writing and the views expressed by SARS through explanatory memoranda and directives in order to establish when a debt becomes bad or doubtful and the extent of the relief granted. This dissertation also considered the future of the doubtful debt allowance in light of the change of accounting standards from IAS 39 to IFRS 9. There are no specific requirements for a debt to become bad or doubtful. Whether a debt is bad is a factual question taking into account all relevant facts. Whether a debt is doubtful and the extent of the allowance granted is determined by the Commissioner, but that determination must be reasonable. The Commissioner relies on IAS 39 rules of impairment as the starting point for determination of a doubtful debt allowance. IFRS 9 determines impairment in a significantly different manner to IAS 39, abandoning the requirement that a “loss event” must have occurred. Adoption of IFRS 9 will result in a change to the determination of doubtful debt allowances, for example, by reducing the generally accepted rate of 25% of identified doubtful debts or by requiring the taxpayer to compile a list of debts which would have qualified as doubtful under IAS 39.

Indiana University-Purdue University Indianapolis (IUPUI) / The general potential outcomes framework (GPOF) is an essential structure that facilitates clear and coherent specification, identification, and estimation of causal effects. This dissertation utilizes and extends the GPOF, to specify, identify, and estimate causally interpretable (CI) effect parameter (EP) for an outcome of interest that manifests as either a value in a specified subset of the real line or a qualitative event -- a partially qualitative outcome (PQO). The limitations of the conventional GPOF for casting a regression model for a PQO is discussed. The GPOF is only capable of delivering an EP that is subject to a bias due to bad control. The dissertation proposes an outcome measure that maintains all of the essential features of a PQO that is entirely real-valued and is not subject to the bad control critique; the P-weighted outcome – the outcome weighted by the probability that it manifests as a quantitative (real) value. I detail a regression-based estimation method for such EP and, using simulated data, demonstrate its implementation and validate its consistency for the targeted EP. The practicality of the proposed approach is demonstrated by estimating the causal effect of a fully effective policy that bans pregnant women from smoking during pregnancy on a new measure of birth weight. The dissertation also proposes a Generalized Control Function (GCF) approach for modeling and estimating a CI parameter in the context of a fully parametric two-part model (2PM) for a continuous outcome in which the causal variable of interest is continuous and endogenous. The proposed approach is cast within the GPOF. Given a fully parametric specification for the causal variable and under regular Instrumental Variables (IV) assumptions, the approach is shown to satisfy the conditional independence assumption that is often difficult to hold under alternative approaches. Using simulated data, a full information maximum likelihood (FIML) estimator is derived for estimating the “deep” parameters of the model. The Average Incremental Effect (AIE) estimator based on these deep parameter estimates is shown to outperform other conventional estimators. I apply the method for estimating the medical care cost of obesity in youth in the US.

Beläget i Göteborgs norra skärgård, ligger detta kallbadhus på pelare 40 meter ute i havet. Det är en plats för sociala interaktioner, vila och återhämtning. Med närvaron av havet och möjligheten till ett bastubad utvidgas badsäsongen till en helårsupplevelse. Min ambition är att skapa en plats som får människor att kliva i vattnet oavsett tid på året, oavsett ålder och oavsett väder. Under utvecklingen av detta projekt har jag fokuserat mycket på tekniska detaljer och material. Med återanvända fragment från den typiska sjöboden och materialval som trä och sten kommer denna byggnad att skapa en bekant och fridfull upplevelse för användaren. / Located in Gothenburg’s northern archipelago, this cold bath house sits on slim pillars 40 meters out in the ocean. It’s a place for social interactions, rest and recovery. With the presence of the sea and possibility of a sauna bath, the bathing season will be extended to a year-round experience. My ambition is to create a place that will make people enter the water whatever time of the year, whatever their age and whatever the weather. In the development of this project I’ve focused alot on the technical details and materials. With reused fragments from the typical boathouse and choice of materials such as wood and stone, this building will create a familiar and peaceful experience for the user.

Denna studie belyser hur nyhetsrapporteringen framställer Lisa Montgomery i samband med hennes avrättning, mot bakgrund av genusteori och mer specifikt begreppen Sad/Mad och Bad. Lisa Montgomery mördade en gravid kvinna och skar ut hennes ofödda barn. Hon kidnappade barnet för att hävda att det var hennes eget. Montgomery dömdes till döden och avrättades den 13 januari, 2021. Genom att analysera hur Lisa Montgomery i egenskap av avvikande kvinna framställs och konstrueras, är syftet att öka förståelsen kring vilka framställningar som gör henne “avrättningsbar”. Materialet utgörs av femton amerikanska nyhetsartiklar som berör fallet kring tidpunkten för avrättningen. Med utgångspunkt i tidigare forskning kring kvinnlig brottslighet och avvikelse samt dödsstraffet som kulturellt fenomen, synliggörs sociala och kulturella konstruktioner relaterade till debatten kring Lisa Montgomery. Genom en tematisk textanalys, tolkas och analyseras framställningar i nyhetsrapporteringen av Montgomerys upplevda trauma, det brott hon begick och straffet som utdömdes. I vår analys av traumat framstår hon som ett offer för övergrepp och även för systemet som skulle skydda henne. Hennes brott framstår som kulturellt otänkbart och predatoriskt, vilket överskuggar hennes trauma. Straffet framstår som å ena sidan grymt och ovanligt, å andra sidan befogat. Lisa Montgomery kan framställas som både Sad/Mad och Bad och kategorierna tenderar att överlappa. Den avgörande faktorn ter sig vara huruvida hennes eget trauma framstår som en ”ursäkt”, eller en förmildrande omständighet. Om traumat ses som en ursäkt, eller irrelevant i relation till brottet och straffet, möjliggörs framställningen av Montgomery som Bad och kulturellt otänkbar - hon framstår därmed som ”avrättningsbar”.

Kim Marie Johansson, tidigare känd som Kristoffer Johansson, är en av media omskriven brottsling som dömdes för att ha dödat och styckat hennes tidigare flickvän. Under 2018 blev det uppmärksammat av media att Johansson genomgått en könskorrigering och bytt namn till Kim Marie Johansson. Syftet med vår studie har varit att fördjupa kunskapen kring medias genuskonstruktioner av Kim Marie Johansson före och efter hennes könskorrigering, för att sedan undersöka om det funnits skillnader mellan dessa. För att undersöka detta användes en genusteoretisk ansats med stöd av Petterssons (2003) uppställda dikotomi och Christies (2001) beskrivning av den ideala gärningsmannen. Brennan & Vandenbergs (2009) beskrivningar av kvinnliga förövare som “bad” och “mad/sad” applicerades även på analysen. Materialet bestod av artiklar från Aftonbladet, Expressen och NSD där vi tittade på två olika tidsperioder: perioden då Johansson blev dömd och efter att Johansson genomgått en könskorrigering. Forskningsdesignen för studien har varit en flerfallsstudie där vi använde en tematisk analys. Resultaten visar att Johansson beskrivs i enlighet med både femininiteter och maskuliniteter under de båda tidsperioderna och rör sig även mellan de olika begreppen “bad” och “mad/sad”. Johansson framställs under båda tidsperioderna som avvikande från normativa genusföreställningar, avsett till de begrepp som använts som analysverktyg för studien.

This thesis is divided into three chapters. In each case, the goal is to achieve inhibition of a growth kinase (PIM or AXL) and subsequent arrest of cell growth and induction of apoptosis (in vitro cell culture models) or decrease in tumor volume (in vivo xenograft studies). Chapter one and chapter two discuss inhibition of proviral integration site for Moloneymurine leukemia virus (PIM) kinases. The three PIM kinases, PIM-1, PIM-2, and PIM-3, are a subfamily of serine/threonine kinases that are known to be involved in signaling pathways as downstream effectors of signal transducer and activator of transcription-5 (STAT5) signaling and inhibitors of apoptosis. PIM kinases are implicated in a large percentage of hematological malignancies and solid tumors. Because they have been shown to correlate with disease progression and poor prognosis in many of these conditions, PIM kinase inhibitors are being developed and investigated for therapeutic use. The aim of this study in chapter one was to evaluate the role of PIM 1, 2 and 3 in urothelial carcinomas, using second generation Pan-PIM kinase inhibitor TP-3654. Retrospective immunohistochemical analysis of bladder cancer specimens found that PIM 1, 2, and 3 was expressed in a significant number of cases. PIM-1 was expressed in 4 bladder cancer cell lines and TP-3654 treatment was able to inhibit BAD phosphorylation to induce apoptosis. The second aim of this study was to investigate the effects of TP-3654 on the interaction of c-MYC with PIM kinase family members. The data indicate that PIM-1 only interacts with c-MYC in the acute myeloid leukemia (AML) and multiple myeloma (MM) cell lines studied, and that PIM-1 siRNA knockdown or treatment with TP-3654 is able to decrease this interaction. The third chapter discusses inhibition of the receptor tyrosine kinase Axl. Pancreatic cancer is a highly lethal disease characterized by malignant cells that rapidly disseminate from the primary tumor to form local and distant metastases. Axl is overexpressed in over 50% of pancreatic cancers and expression of Axl in these cancers is highly associated with a poor prognostic outcome for patients. Small molecule inhibitors of AXL are currently under investigation, as AXL is associated with cell migration mediated by epithelial-mesenchymal transition (EMT). The aim of this study was to investigate the effects of a small molecule inhibitor of AXL, TP-0903, on pancreatic cancer cell lines. Consistent with the known function of Axl, TP-0903 inhibited Gas6-induced migration and invasion of pancreatic cancer cells invitro and potently induced apoptosis. Additionally, we found that inhibition of AXL decreased expression of EMT marker genes and induced mesenchymal pancreatic cancer cell lines to take on an epithelial phenotype. TP-0903 also significantly inhibited the growth of pancreatic cancer cell lines grown in xenograft tumor mouse model and taken together, the results suggest Axl is a potential therapeutic target in pancreatic cancer and TP-0903 as a potential therapeutic agent.

Public Bath House / Badhus

No description available.

This study is concerned with the safety risk of reduced visibility on roadways. Inclement weather events such as fog/smoke (FS), heavy rain (HR), high winds, etc, do affect every road by impacting pavement conditions, vehicle performance, visibility distance, and drivers’ behavior. Moreover, they affect travel demand, traffic safety, and traffic flow characteristics. Visibility in particular is critical to the task of driving and reduction in visibility due FS or other weather events such as HR is a major factor that affects safety and proper traffic operation. A real-time measurement of visibility and understanding drivers’ responses, when the visibility falls below certain acceptable level, may be helpful in reducing the chances of visibility-related crashes. In this regard, one way to improve safety under reduced visibility conditions (i.e., reduce the risk of visibility related crashes) is to improve drivers’ behavior under such adverse weather conditions. Therefore, one of objectives of this research was to investigate the factors affecting drivers’ stated behavior in adverse visibility conditions, and examine whether drivers rely on and follow advisory or warning messages displayed on portable changeable message signs (CMS) and/or variable speed limit (VSL) signs in different visibility, traffic conditions, and on two types of roadways; freeways and two-lane roads. The data used for the analyses were obtained from a self-reported questionnaire survey carried out among 566 drivers in Central Florida, USA. Several categorical data analysis techniques such as conditional distribution, odds’ ratio, and Chi-Square tests were applied. In addition, two modeling approaches; bivariate and multivariate probit models were estimated. The results revealed that gender, age, road type, visibility condition, and familiarity with VSL signs were the significant factors affecting the likelihood of reducing speed following CMS/VSL instructions in reduced visibility conditions. Other objectives of this survey study were to determine the content of messages that iv would achieve the best perceived safety and drivers’ compliance and to examine the best way to improve safety during these adverse visibility conditions. The results indicated that "Caution-fog ahead-reduce speed" was the best message and using CMS and VSL signs together was the best way to improve safety during such inclement weather situations. In addition, this research aimed to thoroughly examine drivers’ responses under low visibility conditions and quantify the impacts and values of various factors found to be related to drivers’ compliance and drivers’ satisfaction with VSL and CMS instructions in different visibility and traffic conditions. To achieve these goals, Explanatory Factor Analysis (EFA) and Structural Equation Modeling (SEM) approaches were adopted. The results revealed that drivers’ satisfaction with VSL/CMS was the most significant factor that positively affected drivers’ compliance with advice or warning messages displayed on VSL/CMS signs under different fog conditions followed by driver factors. Moreover, it was found that roadway type affected drivers’ compliance to VSL instructions under medium and heavy fog conditions. Furthermore, drivers’ familiarity with VSL signs and driver factors were the significant factors affecting drivers’ satisfaction with VSL/CMS advice under reduced visibility conditions. Based on the findings of the survey-based study, several recommendations are suggested as guidelines to improve drivers’ behavior in such reduced visibility conditions by enhancing drivers’ compliance with VSL/CMS instructions. Underground loop detectors (LDs) are the most common freeway traffic surveillance technologies used for various intelligent transportation system (ITS) applications such as travel time estimation and crash detection. Recently, the emphasis in freeway management has been shifting towards using LDs data to develop real-time crash-risk assessment models. Numerous v studies have established statistical links between freeway crash risk and traffic flow characteristics. However, there is a lack of good understanding of the relationship between traffic flow variables (i.e. speed, volume and occupancy) and crashes that occur under reduced visibility (VR crashes). Thus, another objective of this research was to explore the occurrence of reduced visibility related (VR) crashes on freeways using real-time traffic surveillance data collected from loop detectors (LDs) and radar sensors. In addition, it examines the difference between VR crashes to those occurring at clear visibility conditions (CV crashes). To achieve these objectives, Random Forests (RF) and matched case-control logistic regression model were estimated. The results indicated that traffic flow variables leading to VR crashes are slightly different from those variables leading to CV crashes. It was found that, higher occupancy observed about half a mile between the nearest upstream and downstream stations increases the risk for both VR and CV crashes. Moreover, an increase of the average speed observed on the same half a mile increases the probability of VR crash. On the other hand, high speed variation coupled with lower average speed observed on the same half a mile increase the likelihood of CV crashes. Moreover, two issues that have not explicitly been addressed in prior studies are; (1) the possibility of predicting VR crashes using traffic data collected from the Automatic Vehicle Identification (AVI) sensors installed on Expressways and (2) which traffic data is advantageous for predicting VR crashes; LDs or AVIs. Thus, this research attempts to examine the relationships between VR crash risk and real-time traffic data collected from LDs installed on two Freeways in Central Florida (I-4 and I-95) and from AVI sensors installed on two vi Expressways (SR 408 and SR 417). Also, it investigates which data is better for predicting VR crashes. The approach adopted here involves developing Bayesian matched case-control logistic regression using the historical VR crashes, LDs and AVI data. Regarding models estimated based on LDs data, the average speed observed at the nearest downstream station along with the coefficient of variation in speed observed at the nearest upstream station, all at 5-10 minute prior to the crash time, were found to have significant effect on VR crash risk. However, for the model developed based on AVI data, the coefficient of variation in speed observed at the crash segment, at 5-10 minute prior to the crash time, affected the likelihood of VR crash occurrence. Argument concerning which traffic data (LDs or AVI) is better for predicting VR crashes is also provided and discussed.

В диссертационном исследовании экспериментально обоснована целесообразность использования лечебной фитбол-гимнастики как основного средства при коррекции нарушений осанки у детей старшего дошкольного возраста, установлено, что эффективность процесса коррекции сколиоза существенно повышается при включении упражнений лечебной фитбол-гимнастики с учетом индивидуальных отклонений в формировании осанки детей старшего дошкольного возраста. / In the dissertation study experimentally the appropriateness of the therapeutic fitball-gymnastics as the main means for the correction of violations of posture in children of preschool age, found that the effectiveness of the process of correction of scoliosis significantly increases with the inclusion of therapeutic exercises, fitball-gymnastics according to individual deviations in the formation of posture children of preschool age.