The response of loblolly pine (Pinus taeda L.) to fertilization and weed control at stand establishment, using various formulations of conventional and controlled release N fertilizers was evaluated in a greenhouse study and at two field trials in the Virginia Piedmont, in 2002 and 2003. The greenhouse study evaluated five fertilizer treatments; 1) check with no fertilizer; 2) granular ammonium nitrate (10-10-10 + micro-nutrients) applied to the soil surface; 3) granular methylene urea (40-0-0) applied to the soil surface; 4) methylene urea (20-10-5) in tablet form applied in the planting hole; and 5) isobutylidenediurea (IBDU) (9-9-4) in tablet form applied in the planting hole. Equal amounts of N and P were applied. Fertilization significantly increased seedling root collar diameter and volume at the end of the first growing season in the greenhouse study. Differences in diameter and volume were still significantly different late in the second growing season, however at the last measurement the differences were no longer significant. An analysis of transformed growth curves for 2003 indicated that the ammonium nitrate treated seedlings had a significantly steeper slope than all other treatments. In field trials, at an old-field site and a cut-over site, the same fertilizer products were tested, except granular diammonium phosphate (18-46-0) was used substituted for the ammonium nitrate. Higher rates of N and P were used in the field trials. Complete weed control increased seedling volume by over 700 % after two growing seasons at the reforested old-field site, however fertilizer effects were not significant. At the reforested cut-over site an interaction between weed control and fertilizer treatments was observed. The MU and DAP granular, and the IBDU tablet treatments each had significantly greater seedling volume than the check and the other tablet controlled release fertilizer. IBDU tablets appear to have high fertilizer efficiency, due to the slow release nature and are safe to place in close proximity to the seedling root system. / Master of Science

Degradation and deforestation have taken their toll on bottomland hardwood forests in the Lower Mississippi Alluvial Valley (LMAV). To combat this, many managers, both public and private, have sought silvicultural techniques to ensure future generations have the benefits bottomland hardwoods provide. In the first study of this thesis, artificial regeneration and chemical thinning were implemented to evaluate the effects of these treatments on restoration and enrichment of bottomland hardwoods. Very high mortality rates were seen across all species and sites likely due to improper handling and planting, drought, and competition. The second study explored the feasibility of transplanting bottomland oaks via tree spade that were pruned, topped, or cut at stump height for coppice. The initial establishment results are promising. These projects could potentially provide landowners with the tools and knowledge needed to restore and enhance some of the LMAV’s most unique habitats.

Bakgrund: Idag är det inte enbart stora och internationellt etablerade företag som verkar globalt. Fler och fler små och medelstora företag internationaliseras och är numera av stor betydelse för tillväxten i många länder. Dessa företag har visat förmåga att etablera sig internationellt, trots att tillgången till framförallt finansiella resurser kan tyckas begränsa deras internationaliseringsprocess. Snabbväxande företag finns inom alla sektorer, men givetvis finns en förhållandevis större andel tillväxtföretag i branscher och sektorer där marknaden och efterfrågan växer snabbt. Roxtec AB är ett snabbväxande industriföretag som vänder sig till industriella köpare inom tre stora sektorer, telekom, marin & offshore och industri. Företagets produkt bygger på en ny idé om tätningar som används där extrem täthet behövs. Syfte: Syftet med uppsatsen är att beskriva etableringsprocessen och förklara de strategiska beslut som ligger bakom, då ett snabbväxande tillverkningsföretag ska etablera sig på en ny marknad. Genomförande: Data till den här uppsatsen samlades in genom intervjuer med fyra personer. De intervjuade var nyckelpersoner inblandade inom internationaliseringsprocessen, framförallt när det gäller strategifrågor och själva etableringsprocessen, speciellt i Latinamerika men även i Spanien och Portugal. Resultat: Det visade sig att ett litet, teknikbaserat företags inställning till internationalisering inte påverkades av dess litenhet och begränsade ekonomiska resurser. Företagets storlek påverkar inte snabbheten i internationaliseringsprocessen. Snabbheten berodde främst på företagets interna resurser i form av humankapital och organisatoriska resurser samt ledningens entreprenörskap. Liten hemmamarknad, starkt nischad och standard produkt samt viljan att etablera sig över hela världen var några av orsakerna till denna typ av företags internationalisering. Ett litet industriföretag kan uppnå en snabb internationaliseringsprocess om ledningen har bred erfarenhet i internationell marknadsföring. Roxtecs ledning hade erfarenhet när det gällde marknader som var psykiskt avlägsna, dessa utvecklades med hjälp av personer som kunde språk, affärskultur, samt hade marknadskännedom och kontakter.I Spanien, Portugal och Latinamerika använde Roxtec flera marknadskanaler samtidigt för att få en större marknadstäckning. Ett litet tillverkningsföretag med begränsade finansiella resurser behöver få lönsamhet så snabbt som möjligt för att kunna finansiera sin internationaliseringsprocess.

Syftet med studien är att undersöka måluppfyllelsen av etableringsreformen, som trädde i kraft den 1 december 2010, samt aktören etableringslotsens funktion inom denna reform. Detta görs utifrån de uttalade målsättningarna i regeringens proposition 2009/10:60 Nyanlända invandrares arbetsmarknadsetablering – egenansvar med professionellt stöd. Därutöver belyses vilka hinder som finns för målens uppfyllelse. Studien baseras på rapporter och andra dokument från offentliga myndigheter, vilka bland annat kompletteras med egeninsamlad data. Primärdatan bygger på intervjuer som genomförts med fyra handläggare på Arbetsförmedlingen och fyra etableringslotsar som är verksamma i Linköping och Norrköping, samt en mailintervju med Arbetsförmedlingen på central nivå. Resultaten tolkas utifrån institutionell ekonomisk teori med fokus på teorier av Douglass North.Studien visar bland annat att likvärdigheten av etableringsinsatserna har ökat över landet och att arbetsmarknadsperspektivet är tydligare med Arbetsförmedlingen som huvudansvarig istället för kommunerna. Dock lider etableringsreformen av icke-individanpassade etableringsinsatser och en hög samordningsproblematik. Detta drabbar i slutänden de nyanlända som redan möter höga barriärer vid etablering i det svenska samhället. Även externa faktorer påverkar etableringsarbetet och de möjligheter som ges till de nyanlända. Framförallt är det bostadssituationen som påverkar olika ledtider och begränsar de nyanländas möjligheter till deltagande i etableringsinsatserna.De ekonomiska incitamenten för etableringslotsarna att fylla sin tilltänkta funktion är för låga och fokus från lotsarna läggs på socialt stöd istället för arbetsförberedande insatser för den nyanlände. Innovationer från positiv konkurrens har till stora delar uteblivit. Systemet innehåller även vissa brister som tillåter oseriösa eller opportunistiska etableringslotsar att verka, vilka sänker kvaliteten på etableringsarbetet och försämrar de nyanländas möjligheter till etablering på arbetsmarknaden. / The aim of the study is to assess the compliance between the goals and the results of the Establishment reform, which entered into force on December 1st 2010, and the role of the participant called the Introduction guide. This assessment is done on the basis of the goals in the proposition from the Swedish government 2009/10:60 Nyanlända invandrares arbetsmarknadsetablering – egenansvar med professionellt stöd. In addition the obstacles to achieving the goals are highlighted. The study is based on reports and other documents from public bodies that are supplemented by, amongst others, the primary data of the study. This primary data consists of interviews with four employees at the Public Employment Service and four Introduction guides in Linköping and Norrköping as well as of mail correspondence with the Public Employment Service at a central level. The results are interpreted using New Institutional Economic Theory, focusing on the theories by Douglass North.The study shows, among other things, that the differences between various establishment activities have diminished, and that there is a stronger labour market focus now that the Public Employment Service has taken over the responsibility from the municipalities. However, the Establishment reform does suffer from a lack of individually adapted establishment activities as well from a failure in collaboration and coordination. This ultimately afflicts the new arrivals, which are already facing high barriers while trying to become a part of the Swedish society. External factors also affect the establishment process and the possibilities for new arrivals. It is foremost the living situation that is affecting different lead times and limiting the immigrants possibilities to participate in establishment activities.The economic incentives for the Introduction guides to fill their intended function are too low and the guides are primarily providing social support for the new arrivals instead of labour market oriented activities. Innovations as a result of competition are largely absent. The system contains various flaws that allow for flippant or opportunistic Introduction guides, which in turn lowers the quality of the Establishment work and worsens the new arrivals’ chances of getting established on the labour market.

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Orientador: Prof. Dr. Ivan Filipe de Almeida Lopes Fernandes / Dissertação (mestrado) - Universidade Federal do ABC, Programa de Pós-Graduação em Políticas Públicas, São Bernardo do Campo, 2018. / O presente trabalho tem como objetivo analisar a relação existente entre a deterioração do contexto econômico e a ascensão eleitoral de partidos radicais (PRs) de direita (PRDs) e de esquerda (PREs) entre 2003 e 2016 na Europa. Partimos da hipótese de que a situação da economia não só gerou um sentimento anti-establishment na população dos países europeus, mas também realçou ressentimentos preexistentes, decorrentes de mudanças na estrutura produtiva e na composição étnica da população desde a década de 1980, com o aprofundamento da globalização produtiva. Estudamos 94 eleições para os Legislativos nacionais de 26 países das Europas ocidental e oriental, o que permite analisar a relação entre indicadores socioeconômicos, variações do sentimento anti-establishment e o desempenho de partidos radicais de ambos espectros políticos. Com o uso de dados em painel, encontramos evidências de que o desemprego constitui a principal variável econômica a afetar o sentimento anti-establishment da população no curto prazo, enquanto a modernização da economia o faz no longo prazo. Além disso, nossos dados mostram que o aumento do sentimento anti-establishment favorece mais os PREs do que os PRDs. Concluímos, assim, que a Grande Recessão trouxe consequências não só econômicas, mas, também, políticas para as democracias europeias, que terão que se adaptar ao novo status alcançado pelos partidos radicais. / This work aims at analyzing the existing relation between the economic deterioration and the ascension of radical right (RR) and left (RL) parties in the period 2003 to 2016 in Europe. We test the hypothesis that the economic situation not only has generated an anti-establishment sentiment in the population of European countries, but also reinforced previous resentments, caused by changes in the productive structure and ethnic composition since the 80s, as a result of the deepening of the productive globalization. We study 94 national legislative elections from 26 Western and Eastern European countries, which enables us to observe the relation between socioeconomic indicators, variations in the anti-establishment and the performance of radical parties from both ends of the political spectrum. Through the use of panel data, we find evidences that the unemployment constitutes the main economic variable affecting the anti-establishment sentiment of the population in the short-term, whereas the modernization of the economy does it in the long-term. Besides, our data show that the increase in the anti-establishment sentiment favors more the RLPs than it does the RRPs. Therefore, we conclude that the Great Recession has brought about not only economic but also political consequences to the European democracies, which will have to adapt to the new status achieved by the radical parties.

L’objet de cette thèse est de proposer un régime fiscal applicable à l’imposition des revenus passifs dans les situations triangulaires internationales. La première partie est consacrée à analyser la nature objective du risque de double imposition. Ce sont les situations triangulaires « passives » ou « subies ». La seconde partie est consacrée à analyser des situations triangulaires « actives » ou « choisies » qui peuvent être propices à la mise en place de structures fiscalement « avantageuses ». L’étude est complétée par des propositions de modification du Modèle de convention fiscale. / The purpose of this work is to propose a tax treatment applicable to passive income in international triangular tax cases. The first part of the study is dedicated to the analyses of the double tax exposure. These are “passive” triangular cases or “incurred”, where potential double tax and uncertainty creates an issue for economic growth. The second part of the study is dealing with “active” triangular situations that may be motivated by the tax benefit resulting from these structures. The conclusion of our study will include proposals to amend the OECD treaty Model.

This thesis focuses on the process of establishing a new on-line store. The on-line store will offer bee products and beekeeping equipment. The thesis is divided into three parts. The first part is theoretical and describes all needed terms and legal requirements, necessary for an understanding of the on-line store establishment process. Necessary analysis, used for business plan preparation and complex vision evaluation of the future company, are made in second, analytical, part. The last part is oriented on the practical implementation and survivability of the project. It describes in detail how the company should work, what it should produce and how an online sale is going to work.

Master of Arts / Department of Communication Studies, Theatre, and Dance / Charles J. Griffin / This rhetorical history study attempts to refocus the narrow debate on the concept of the “Separation of Church and State.” Most scholars and popular organizations primarily focus their determination of the original intent of the Establishment Clause on the views of James Madison, Thomas Jefferson, and Virginia. However, according to the United States Constitution it takes three-fourths of the states and two-thirds of Congress to ratify an amendment. As a result, most arguments on this topic center on an extremely small minority of evidence: one of fourteen states, and only one of eighty-one members of Congress to determine the Founders’ original intent. This study reverses this trend and consults evidence from all the states involved as well as the records of Congress. Since comparable documents are vital to understanding history, all the state constitutions, state bills of rights, and state proposed amendments to the Federal Constitution are consulted as evidence at the beginning of this study. Additionally, every reference of religion in the above documents are individually presented in order to alleviate concerns of potential evidence manipulation. Further, the debates in Congress and the multiple drafts of the Establishment Clause are evaluated in the process of determining the Founders’ original intent. Throughout the study, several useful tables have been constructed in order to facilitate the processing and evaluation of such a large base of evidence. The results of this study indicate a lack of evidence for the contemporary view that the Founders’ intent was to create a total separation between church and state. From the specific religious concerns voiced in the state ratification debates of the Constitution, what religious limits were written into state constitutions/bills of rights, and the amendments that states proposed concerning religion; it becomes evident that the Founders’ intention was only to prevent a particular Christian denomination from becoming the established "National American Church.”