An artificial oyster reef constructed in Boca Ciega Bay, off of the War Veteran's Memorial Park, St. Petersburg, Florida, in 2005, was used to compare a mined shell material to the typical oyster shell substrate used in artificial reef projects as an alternative substrate and cultch material. Half of the reef's veneer was the fresh oyster shell and the other half was mined material. Experimental trays were deployed on top of the sediment along the leeward reef base and sampled quarterly to test the hypothesis that fresh shell is the preferential cultch material of the Eastern Oyster, Crassostrea virginica, promoting more oyster and epifaunal community development than the mined material. Monthly field observations along the reef face monitored the oyster community development on both substrates. The unanticipated influence of the reef's presence on the local current flows resulted in significant sediment loading on the reef. The sediment inundated and smothered the experimental trays over the course of the study, thereby converting the trays from hard substrate to soft bottom habitats. Any influence the different substrates might have had on community development was overwhelmed by sediment burial. Monthly field observations revealed positive oyster community development on both substrates. Live oyster abundance was significantly dissimilar between June and December 2006 on the fresh shell compared to the mined material (R = 0.241, p = 0.001). Epifaunal abundance showed even greater dissimilarity over the same time period (R = 0.474, p< [or] = 0.001). Greater abundances of large oysters were found on the fresh shell substrate due to an instability and deterioration of the larger pieces of mined material. A low replicate sample size of n = 3 leaves results from between month and between quarter sampling analyses open to interpretation. Though no definitive conclusions were drawn, the data from the community analyses provides useful information on the species inhabiting and utilizing oyster reefs in the Tampa Bay area.

This study explored how rule systems evolved in two high school social studies classes. To accomplish this, detailed descriptions and analysis of the practices and processes by which teachers established and maintained rules were conducted in two classrooms over a nine-week observational timeline. In addition, the teachers were interviewed at the beginning, middle, and end of the observation period to gain insight into how they thought about their classes and reacted to the daily experiences they were having in these settings. Findings indicated that the teachers utilized the same enactment practices to uphold their management and rule systems, however, each operationalized these practices in dissimilar ways. This was largely due to the fact that the teachers' goal structures and beliefs about the function of management and classroom rules affected their implementation practices. Both set similar goals for managing the classroom and fostering self-discipline and student responsibility, yet each experienced problems attempting to balance student affordances for responsibility with teacher surveillance and interventions. One system thrived on explicitness and enforcement, while the other was dedicated to helping students develop autonomous morality. In reaction, both teachers had mixed feelings and/or satisfaction regarding the outcomes. This contrast was especially useful in demonstrating the inherent tensions in classroom systems that attempt to orchestrate students' personal responsibility. Such systems depend upon general norms and/or rules to guide student behavior. When students do not accept these norms, a teacher is constrained from imposing explicit rules and consequences because such practices take responsibility away from students and thus undermine the very system the teacher is attempting to implement. Overall, further research on this inherent tension is needed to better understand how teachers can orchestrate student responsibility in schools and classrooms.

By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. The question is if the new approaches, methods and solutions provided by the article and the report will prove effective against double taxation. The thesis has studied this by analysing and then comparing the OECD’s authorised approach with the relevant literature and the current practical situation. The result of the thesis presents that there are problems with the approaches and methods, which in some situations will cause double taxation, not the least regarding allocation of Free Capital. The thesis also concludes that the way in which article 7 of the model tax convention tries to solve double taxation without unnecessary use of the mutual agreement procedure is flawed in relation to differences in national legislation.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU. Med anledning av detta har regeringen lagt fram förslag om att skärpa reglerna om ränteavdragsbegränsningar. Syftet med denna uppsats är därför att utreda huruvida en skärpning av tioprocentsregeln och ventilen bör ske samt utreda hur en sådan skärpning, med anledning av regeringens förslag, bör utformas. I uppsatsen används en traditionell juridisk metod för att beskriva gällande rätt och uppsatsen gör anspråk på att vara rättsvetenskaplig när frågorna i syftet besvaras. En skärpning av tioprocentsregeln och ventilen är nödvändig då bolagsskattebasen idag är i behov av ett skydd som ingen av dessa två regler i sin nuvarande utformning kan ge. Dock bör ingen av de föreslagna skärpningarna angående tioprocentsregeln som regeringen lagt fram införas, då de måste anses som allt för långtgående. Angående ventilen finns det emellertid två förslag som måste anses så pass välavvägda och stärkande för ventilens utformning att dessa bör införas. / The first of January 2009 rules that limited the right for companies to make deduction of interest were introduced and the purpose was to prevent aggressive tax planning through advanced interest approaches. Two exceptions to this limitation are called the ten percent rule and the valve. Through these exceptions interest deduction can be done if the receiver of the interest is taxed by at least ten percent or if the procedure can be commercially justified. However the ten percent rule and the valve have been subject to criticism. The criticism put forward argue that the aggressive tax planning through interest approach have not declined despite the creation of the rules of interest deduction limitations and there are also ambiguities if the ten percent rule is compatible with the freedom of establishment within the EU. For this reason, the Government has submitted a proposal to tightening the rules of interest deduction limitations. Hence the purpose of this study is to investigate whether a tightening of the ten percent rule and the valve should occur and examine how such a tightening, on the occasion of the government's proposals, should be formulated. The thesis applies a traditional legal method used to describe the law and the thesis claims to be the jurisprudential when the questions in the purpose are answered. The tightening of the ten percent rule and the valve is necessary because the corporate tax base is in need of protection and neither of these two rules in their present form is able to provide this protection. However, none of the proposals regarding the ten percent rule which the government has submitted should be introduced because they must be regarded as disproportionate extensive. Regarding the valve there are two proposals that should be implemented since they must be considered well balanced and invigorating for the valve’s formulation.

On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.

Magistro baigiamajame darbe nagrinėjama Lietuvos įmonių inovacinė veikla, inovacijų išlaidų dinamika, palyginami inovatyvių įmonių produktyvumo ir darbo našumo duomenys, bei aptariamos inovacijų finansavimo šaltinių tendencijos. Siekiant įvertinti inovacijų diegimo Lietuvose įmonėse proceso plėtrą bei ekonominį jo aspektą, pateikiama statistinių skaičiavimų bei teorinių prielaidų, nusakančių netiesioginį inovacijų poveikį šalies ekonomikos konkurencingumui, bendram šalies inovatyvumo potencialui. Siekiama pateikti situacijos analizę ne tik Lietuvoje, bet ir palyginti Lietuvą Europos Sąjungos šalių kontekste. Tam tikrų rodiklių (apyvartos, darbo našumo, finansavimo šaltinių ir pan.) išskyrimas įgalina plačiau įžvelgti priežastis bei veiksnius įtakojančius šalies įmonių inovatyvumo laipsnį. Magistro baigiamasis darbas susideda iš trijų dalių. Teorinėje darbo dalyje yra nagrinėjami inovacijų sąvokų ir inovacinės veiklos teoriniai aspektai, galimos inovacijų rizikos, konkurencingumo didinimo prielaidos, palankių inovatyviam verslui sąlygų sukūrimas. Tiriamojoje darbo dalyje yra atliktas Lietuvos įmonių inovacinės veiklos bei plėtros galimybių vertinimas, nustatyta inovacijų įtaka atskiriems rodikliams, jų dydis bei svarba, taip pat santykinai palyginami Lietuvos atskiri inovatyvumo indeksai su ES šalimis. Trečiojoje darbo dalyje pateikiamas Lietuvos inovacinės veiklos modelis ES šalių pavyzdžiu, kuriame nurodomas naujas modifikuotas Inovatyvumo indeksas. / The aim of the master thesis is analysis of Lithuanian companies innovative activities, dynamics of innovation costs, comparing innovative companies‘ and labour productivity, also discussing about finance support tendencies of innovations. To rate process development and establishment of innovations in Lithuanian companies, likewise economical it aspect, it is shown by using statistical methods and theoretical tendencies analysis, which proves indirect innovations impact into country‘s competitiveness, also overal innovations potential in the country. Furthermore, it is done with a showing situation context not only in Lithuania, but also compares it with Europe Union countries. Certain indicators exclusion (like turnover, labour productivity, sources of finance support) helps to enlarge a view of the reasons, likewise enabling factors for innovation degree of country companies. Master Final Work consists of three parts. In theoretic part there is researching of innovation concept and innovative activity theoretical aspects, possible risks for innovations, suggestions for competitiveness improving. In practise part of the work, there are established estimation of innovative Lithuanian companies’ activities and development opportunities, determined innovation influence over certain indicators, their sizes and interests, either comparison of distinct innovative indexes of Lithuania and Europe Union countries. On the third part of the work there is composed Lithuanian... [to full text]

Darbe bandoma aptarti pedagogų motyvaciją ir vadovų požiūrį į ją ikimokyklinės įstaigos kaitos kontekste remiantis šalies ir užsienio mokslininkų darbais bei autorių atlikto tyrimo duomenimis. / The author describes motivation of teachers and a sight at it heads in conditions of reforming of prescool establishments, being guided by works of foreign and domestic scientists and given research carried out by the author.

Šiuo tyrimu buvo siekta apibendrinti besimokančios organizacijos skatinimo mokytis prielaidas ir galimybes, analizuoti nuostatas išreikštas teisiniuose dokumentuose apie besimokančių organizacijų poreikius. Taip pat norėta atskleisti besimokančios organizacijos aplinką, kūrimo trukdžius, atskleisti organizacijos narių (darbuotojų ir darbdavių) požiūrį į vieną esminių besimokančios organizacijos kūrimosi prielaidų: mokymosi prieinamumo, mokymosi poreikių tenkinimo organizacijoje aspektu. Kadangi besimokanti organizacija stebi aplinką, supranta naujovių svarbą, nuolat atsinaujina, įdarbina asmenis, nusiteikusius išmokti naujų darbo metodų, įgyti naujų įgūdžių, sudaro galimybę darbuotojams adaptuotis ir keistis, skatina žinių troškimą, smalsumą, kiekvienam padeda rasti ir išnaudoti mokymosi galimybes, kuria mokymosi rėmimo sistemas, organizacijos vadovus traktuoja kaip pavaldinių tobulėjimo skatintojus, pripažįsta ir vertina tuos vadovus, kurie rūpinasi savo pavaldinių tobulėjimu, mokosi iš sėkmių ir nesėkmių, bendram mokymuisi vienija tiekėjus ir vartotojus, šalina mokymosi kliūtis, užtikrina mokymąsi visose organizacijos grandyse, todėl tyrimas, kuriame dalyvavę besimokantieji atsakė į pateiktus klausimus labiausiai išryškėjo tokia tendencija, kad skatinimas tobulintis labai pozityviai ir galimybę kelti kvalifikaciją ir siekti karjeros yra svarbiausia. Matyti poreikis kuo ilgiau išsilaikyti darbo rinkoje. Darbo rinkos reikalavimai yra svarbiausias indikatorius kuriant ar... [toliau žr. visą tekstą] / It was reached to sum up the studying organization’s stimulation learning preconditions and possibilities, analyse attitudes expressed in juristical documents about studying organizations needs. Also, it was wanted to reveal studying organization’s environment establishment preconditions, organization’s members (workers and employees) attitude to the one of the main studying organization’s establishment preconditions: learning accessabilitie’s, learning meet the requirements in organization aspect. Whereas the studying organization follows environment, understands the importance of latest inventions, often renews, employs persons, who want to learn new work’s methods, to get new skills. It gives an opportunity for workers to adapt and change, makes learning’s sponsors systems, eliminates studying troubles, guarantees learning in all links of organization. So, the research in which learners took part in asked to the given questions, mostly showed the tendency, that stimulation to improve very positive and opportunity to get upper qualification and seek after career is the most important. The requirements of the job’s market are the basic indicator making or renewing professional learning context of the programmes. In all programmes is prevised English languages and information technologies learning, it is brought a module of business training. Leaders are also lack of knowledge and skills doing jobs. The didactics features of Andragogas activity are shown in activity forms of... [to full text]

Magistro baigiamajame darbe išanalizuota nuolatinės buveinės samprata fizinėje erdvėje ir ją nustatantys kriterijai, bei atskleistas minėtų kriterijų turinys. Vadovaujantis nustatytais kriterijais išanalizuota nuolatinės buveinės samprata elektroninėje komercijoje ir pateiktos priemonės, kuriomis remiantis nustatoma nuolatinė buveinė elektroninėje komercijoje, nurodytos galimos problemos ir esami problemų sprendimo būdai, bei identifikuotos, kai kurios naujos problemos, kurios reikalauja tolimesnio tyrimo. Pirmojoje darbo dalyje aptarta nuolatinės buveinės samprata fizinėje erdvėje ir išskirti pagrindiniai kriterijai, turintys įtakos nustatant nuolatinės buveinės buvimo faktą fizinėje erdvėje. Antroje dalyje atsižvelgiant į nustatytus kriterijus išanalizuota nuolatinė buveinė elektroninėje komercijoje ir nustatyti skirtumai ir panašumai su nuolatine buveine fizinėje erdvėje. Trečioje darbo dalyje ištirta užsienio valstybių ir Lietuvos praktika nuolatinės buveinės kontekste. / This master‘s degree thesis is about permanent establishment in physical space and it’s parameters. These parameters and definition of permanent establishment are analyzed in details. In accordance with the criteria laid down in the analysis, conception of permanent establishment in e-commerce was reviewed and remedies for identification of permanent establishment were proposed for e-commerce. Also in this thesis major problems related to permanent establishment and their existing resolutions are considered, including new problems identified that should be analyzed collaterally. In the first chapter of this thesis conception of permanent establishment in physical space is analyzed and main criteria that have direct or indirect impact to identification of permanent establishment in physical space are excluded. The second chapter is dedicated for analysis of permanent establishment in e-commerce and identification of principal discrepancies and similarities, while comparing it with physical space. In the third chapter of this thesis survey of Lithuania’s and other foreign countries’ practices related to permanent establishment is presented.

Anthropogenic disturbances to Alberta’s landscape have resulted in the widespread removal of indigenous plant communities. Steep slopes and limited topsoil are often barriers when trying to reestablish vegetation; however, native rhizomatous grass species have a number of traits that make them ideally suited to revegetate challenging sites. A field study evaluated the establishment of three species of native perennial rhizomatous grasses (Calamagrostis canadensis, Calamovilfa longifolia, and Hierochloe odorata) from three propagation methods. Initial results suggest that these species were able to establish and survive on these sites despite poor soil conditions. Establishment was poor in seeded plots (24.1%), but improved with root cuttings (75.9%) and nursery-grown plugs (96.3%). The use of vegetative establishment methods could increase the successful application of native grass species, and encourage their use in landscape design and restoration projects. / Thank you to Imperial Oil and the Glenbow Ranch Park Foundation for providing financial and material support for this project.