Syfte: Beskriva ambulanssjuksköterskors erfarenhet av att använda snabbspår. Bakgrund: Inom ambulanssjukvården används begreppet snabbspår. Det är en arbetsmodellsom arbetats fram för att effektivisera vårdprocessen av patienterna. Där snabbspår används,ses ett snabbare omhändertagande av patienterna genom hela vårdkedjan, snabbare återhämtningoch minskad återinläggning. Ambulanssjuksköterskor arbetar på vetenskaplig grund ochefter beprövad erfarenhet, och ska efter undersökning av patientens hälsotillstånd bedöma ompatienter skall inkluderas i något snabbspår. Design: En kvalitativ intervjustudie. Metod: Hösten 2015 genomfördes nio intervjuer bland yrkesverksamma ambulanssjuksköterskorinom en region. Intervjuerna granskades med hjälp av kvalitativ innehållsanalys. Resultat: Två kategorier identifierades: Patientsäker vård och risk för vårdlidande. Subkategoriernavar; tydliga rutiner och riktlinjer, arbetslivserfarenhet, tydlig patientinformation, bristpå helhetssyn, fördröjd vårdtid, resurs och kompetensbrist och kommunikationsbrist. I berättelsernalyftes perspektiv utifrån ambulanssjuksköterskors, patienters och sjukvårdens synvinklar .Brister i användandet identifierades både regionalt och nationellt. Resultatet kundestort delas in i patientsäker vård och risker för att vårdlidande kunde uppstå för patienterna. Förbättringsförslag på sjukdomar/ skador som inte omfattas av snabbspår lyftes även fram. Slutsats: Snabbspår som ett arbetsverktyg för ambulanspersonalen ansågs vara en säkerhet,eftersom det garanterar likabehandling av personer med liknande sjukdomar/skador. Mennationella riktlinjer efterlystes, då dessa kan skilja sig mellan olika sjukhus och regioner. Efterfråganpå förbättringar för både regional och nationell nivå efterfrågades.

<p>Uppsatsen har som syfte att undersöka gällande rätt för internprissatta royaltybetalningar från fast driftställe till moderbolag. Problemet är att varken korrigeringsregeln eller artiklarna 9 och 12 i modellavtalet är tillämpliga. Hur ser möjligheterna ut i den interna rätt för att förhindra att nämnda transaktion utnyttjas i skatteundandragande syfte? Kan artikel 7 i modellavtalet användas för att förhindra sådant?</p><p>Royalty beskattas som regel i inkomstslaget näringsverksamhet på grund av delaktighetstanken. Den innebär att royaltybetalningar räknas som del i fast driftställe beläget i Sverige. Korrigeringsregeln så väl som artikel 9 fastslås som icke tillämpliga på grund av kravet att avtal föreligger mellan parterna. Artikel 12 kan inte heller tillämpas då royaltyer från fasta driftställen hänvisas till artikel 7. Armlängdsprincipen är den röda tråden inom internprissättning och går ut på att alla transaktioner ska bedömas som om de gjorts mellan skilda enheter eller fristående bolag. Alla lagregler i uppsatsen bygger på denna teori.</p><p>Artikel 7 i modellavtalet är tillämplig på fasta driftställen och fastslår att inkomster som kan härröras till fasta driftställen ska beskattas i källstaten. I svensk praxis fastslås att korrigeringsregeln ska tillämpas i första hand, men när den möjligheten inte finns är nästa alternativ ofta uttagsbeskattning. Författaren fastslår att felaktigt prissatta royaltybetalningar från fast driftställe till dess moderbolag uppfyller kriterierna för uttagsbeskattning. Diskussionen om nya, alternativa lösningar undersöks där införandet av källskatt respektive slopande av skatten är de ledande åsikterna.</p><p>Författaren är av åsikten att uttagsbeskattningen utgör gällande rätt men att en förändring bör ske och medan ett slopande av skatten skulle vara den mest enhetliga lösningen, skulle en källskatt innebära ett bättre skydd mot skatteundandragande.</p> / <p>The purpose of the thesis is to investigate the law in force regarding transfer pricing of royalties from permanent establishments (PE) to a parent company. The problem occurs because neither the rule of adjustment (korrigeringsregeln) nor articles 9 and 12 of the OECD model convention are applicable. What pos-sibilities exists in internal Swedish law to prevent the PE and parent company from using transfer pricing of royalty payments to ease the tax burden? Can article 7 be used in hindering capacity in regards to such a transaction?</p><p>Royalties are generally taxed as income of business due to the principle of par-ticipation (delaktighetestanken), which means that the royalty is considered part of a PE situated in Sweden. The rule of adjustment as well as article 9 are ruled not to be applicable due to the lack of a legally binding contract between the parties. Article 12 point 3 directs royalties from PE’s to article 7 and is therefore not applicable in this situation. A basic principle in regards to transfer pricing is the so called arm’s length method and this is highly important in dealings with PE’s or associated companies to make sure that the transactions are han-dled at market price.</p><p>The application of article 7 was analyzed with the result that income related to the PE is taxed in the Source state and the Source stated is allowed to adjust the income of the PE if incorrect transfer pricing occurs with the purpose of tax evasion. The Swedish internal tax system has a possibility to extract withdrawal taxes (uttagsbeskattning) in some cases when assets are removed from a company or PE. The conclusion is that these rules apply when incorrectly priced royalties are moved from the PE to the parent company.</p><p>Alternatives are examined and the author comes to the conclusion that a source tax on royalties would facilitate the application of tax on royalties as well as prevent tax evasion. However, in light of the circumstances that approximately 90% of royalty payments exiting Sweden are submitted to different kinds of ex-emption to taxation, a complete abolishment of taxation on royalties would not be unreasonable.</p>

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Mozambique has vast forestry resources and also considerable biomass waste material such as bagasse, rice husks, sawdust, coconut husks and shells, cashew nut shell and lump charcoal waste. The potential of the total residues from the agricultural sector and the forest industry is estimated to be approximately 13 PJ. This amount of energy covers totally the production of charcoal which amounted to approximately 12.7 PJ in 2006. Although biomass is an attractive renewable source of energy, it is generally difficult to handle, transport, storage and use due to its lower homogeneity, its lower energy density and the presence of non-combustible inorganic constituents, which leads to different problems in energy conversion units such as deposition, sintering, agglomeration, fouling and corrosion. Therefore, a pretreatment of the biomass to solve these problems could lead to a change of current biomass utilization situation. The aim of this study is to convert Mozambican woody biomass residue into a solid biochar that resembles low-grade coal. In this work the current energy situation in Mozambique has been reviewed, and the available and potential renewable sources including residues from agricultural crops and forest industry as energy have been assessed. It was found that the country is endowed with great potential for biofuel, solar, hydro and wind energy production. However, the production today is still far from fulfilling the energy needs of the country, and the majority of people are still not benefiting from these resources. Charcoal and firewood are still the main sources of energy and will continue to play a very important role in the near future. Additionally, enormous amounts of energy resources are wasted, especially in the agricultural sector. These residues are not visible on national energy statistics. The chemical composition and the fuelwood value index (FVI) showed that by failing to efficiently utilise residues from Afzelia quanzensis, Millettia stuhlmannii and Pterocarpus angolensis, an opportunity to reduce some of the energy related problems is missed. An evaluation of effect of a mild wet torrefaction pretreatment showed that the chemical composition of the biochar is substantially different than the feedstock. The use of diluted acid as catalysts improves the biochar quality, namely in terms of the energy density and ash characteristics; however, the increment of the S content in the final product should be considered for market acceptance (because the fuels have a maximum allowance for S concentration). The thermal behaviour of the untreated and treated biomass was also investigated. The pyrolytic products of umbila and spruce were affected by the treatment and catalyst in terms of yield and composition of the vapours. / <p>QC 20150202</p>

This thesis is part of a project focusedon investigating the possibility ofmeasuring void distributions usingtransmission tomography with fastneutrons. The measurements are plannedto be conducted at thermal hydraulictest loops. The project, called STUNT,is carried out at Uppsala University atthe division for applied nuclearphysics.The purpose of this work was to designand optimize a detection system for thedetection of fast neutrons in the abovementioned environment. For this purpose,detector elements consisting of theplastic scintillator material EJ208 wasmodeled using the particle transportcode MCNPX.Both plate shaped elements and fibers ofdifferent dimensions where tested forperformance.Through a comparison utilizing severalfigures of merit and MATLAB, the plateshape was selected with an element widthof 2.6 mm. During the optimizationprocess a possible detector design with73 detector plates was chosen. At anenergy threshold of 11 MeV the followingdesign parameters were found; adetection efficiency of 3.0 %, a signalto background ratio of 15, a totalmeasurement time of 3600 s and a pixelresolution of 1.4 mm.A point spread function was produced andtwo projection tests where conductedusing a water filled steel cylinder asobject. / STUNT

Titel:                     Belöningssystem - En studie om butikssäljares preferens av belöningssystem  Problem:             Belöningssystem, vilket inkluderar lön, är ett styrmedel som uppmuntrar anställdas beteende och utförda arbetsinsatser. Vid utformande av belöningssystem ställs företag inför komplicerade frågor där de måste ta hänsyn till just deras anställda och verksamhetens unika situation. Det finns olika variabler som påverkar en anställds preferens för ett visst belöningssystem. Utan hänsyn till dessa variabler finns en risk att företag tillämpar ett belöningssystem som inte ger maximal nytta.  Syfte:                    Ambitionen med denna studie är att beskriva butikssäljares inställning till fast- respektive provisionsbaserat belöningssystem samt om personliga variabler påverkar butikssäljares preferens av ett visst belöningssystem.  Metod:                 I studien har författarna tillämpat en kvantitativ ansats. För insamling av data utformades en enkät med bundna svarsalternativ vilken grundat det empiriska material som krävts för att genomföra studien. Bearbetning av insamlad data har gjorts med statistikprogrammet IBM SPSS Statistics 21.0 som analysverktyg.  Slutsats:              Genom studien har det påvisats att preferens för ett visst belöningssystem har samband med personliga variabler. Butikssäljare med känslan av att kunna påverka kundens köpval i butik samt de som anser att nuvarande lön inte är representativ för presterad arbetsinsats visar preferens för ett delvis provisionsbaserat belöningssystem. / Title:                                               Reward Systems - A study of sales assistants’ views on reward systems  Problem:             Reward system, which includes salary, is a management tool that encourages employee behaviour and work performance. When implementing a reward system companies face issues where they have to be attentive to their specific employees and the company’s unique situation. There are different variables that affect an employee’s preference for a certain reward system. Without knowledge of these variables there is a risk that companies applies a reward system that does not provide maximum benefit.  Purpose:             The purpose of this study is to describe sales assistants view on salary and merit pay and if personal variables affect the sales assistant’s preference of a certain reward system.  Method:              In this study the authors applied a quantitative method. For the collection of data a questionnaire with closed response options was designed to give the authors the empirical data required to conduct this study. Processing of the data collected has been analysed through the statistic data programme IBM SPSS Statistics 21.0.  Conclusion:       This study presented that an employee’s preference for a reward system is linked to personal variables. Sales assistants who feel they can influence a customers purchase choice, and those who think their current salary do not represent work performance show preference for a merit pay reward system.

Large integers are used in several key areas such as RSA (Rivest-Shamir-Adleman) public-key cryptographic system and elliptic curve public-key cryptographic system. To achieve higher levels of security requires larger key size and this becomes a limiting factor in prime finite field GF(p) arithmetic using large integers because operations on large integers suffer from the long carry propagation problem. Large integer representation has direct impact on the efficiency of the calculations and the hardware and software implementations. Attempts to use different representations such as residue number systems suffer from their own problems. In this dissertation, we propose a novel and efficient attribute-based large integer representation scheme capable of efficiently representing the large integers that are commonly used in cryptography such as the five NIST primes and the Pierpont primes used in supersingular isogeny Diffie-Hellman (SIDH) used in post-quantum cryptography. Moreover, we propose algorithms for this new representation to perform arithmetic operations such as conversions from and to binary representation, two’s complement, left-shift, numbers comparison, addition/subtraction, modular addition/subtraction, modular reduction, multiplication, and modular multiplication. Extensive numerical simulations and software implementations are done to verify the performance of the new number representation. Results show that the attribute-based large integer arithmetic operations are done faster in our proposed representation when compared with binary and residue number representations. This makes the proposed representation suitable for cryptographic applications on embedded systems and IoT devices with limited resources for better security level. / Graduate / 2020-07-04

by Tam Yuen-chiu, Stephen. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 50-52). / ACKNOWLEDGEMENTS --- p.i / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / CHAPTER / Chapter I. --- INTRODUCTION --- p.1 / Objectives --- p.2 / Chapter II. --- METHODOLOGY --- p.3 / Secondary Research --- p.3 / Primary Research --- p.4 / Definition --- p.6 / Limitations --- p.8 / Chapter III. --- THE FAST FOOD INDUSTRY IN HONG KONG --- p.9 / Fast Food Industry Background --- p.9 / Hong Kong Fast Food Chains With China Operations --- p.13 / Hong Kong Fast Food Chains Without China Operations --- p.17 / Chapter IV. --- FOREIGN FAST FOOD CHAINS IN CHINA --- p.18 / An Overview of the Retail Market Environment in China --- p.18 / Historical Development and Present Situation of Foreign Fast Food Chains --- p.20 / Chapter V. --- SUMMARY OF IN-DEPTH INTERVIEWS --- p.26 / Importance of China Business --- p.26 / Entry Motives --- p.29 / Forms of Entry --- p.30 / Problems Encountered --- p.32 / Attitude Toward Political Risks of the Tiananmen Incident --- p.36 / Competitive Advantage of Foreign Fast Food Chains in China --- p.38 / Business Results to Date Measured Against Expectations --- p.39 / Major Improvements Expected by Foreign Fast Food Chains --- p.40 / Chapter VI. --- CONCLUSIONS --- p.42 / APPENDICES --- p.43 / BIBLIOGRAPHY --- p.50