This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.

The purpose of this study was to examine if and in which cases Swedish students rely on their intuition when being confronted with English and how efficiently their language intuition, or sprachgefühl, functions. To study these questions a task was developed in which Swedish students of upper secondary level were asked to identify and correct various kinds of mistakes that were hidden in an English text. They were also asked to give an explanation for the changes they made, based on grammatical rules or feeling for linguistical correctness, to determine if they used their analytical capacity or their intuition in the process. The results showed that the students mainly relied on their intuition when making linguistical choices. Furthermore, the students were able to successfully solve the problems they identified in 77,5% of the cases they relied on their language intuition. However, they were still more successful, to be specific in 92% of the cases, when using their analytical system. This could either point to a lack of knowledge in grammar and deficient focus on teaching grammar in Swedish schools, or to the fact that language intuition is a dominant system in human language learning and should therefore be put in focus of language research.

The numerical solution of elliptic boundary value problems on rectangular regions with Dirichlet boundary conditions is considered. The well-known finite difference scheme is used to discretize the continuous problem. The solution is now expressed as the unknown vector in a high order matrix equation. In general, efficient direct methods for obtaining the solution of the matrix equation are not known. There are several well-known iteration schemes commonly used to solve such problems. The main disadvantage of these methods is that the number of computations which are required to solve the matrix equation increases in a nonlinear way with the number of equations to be solved. Stone's original and symmetric strongly implicit factorization procedure are considered. The known results concerning the convergence properties of each iteration are presented. A new result concerning the symmetric factorization is presented and the results of numerical investigations are presented. / Science, Faculty of / Mathematics, Department of / Graduate

The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.

Domestic abuse is “the willful use of an intimidating action [physical assault, battery, sexual assault, and/or other abusive behavior as part of a systematic pattern] to exert power and control perpetrated by one intimate partner against another” (“What Is Domestic Violence?”, 2016). For African American women in the United States, “some studies have found that negative racial and sexist stereotypes portray African American women as aggressors rather than as victims due to their perceived rough, aggressive, and outspoken characteristics. Because of these persistent stereotypes of African American survivors, police can mistake the victim as the aggressor, thus reducing the amount of legal action taken to aid them. The past and present domestic violence responses have little positive economic or social effects on African American survivors. This thesis argues for educational changes to improve the legal response from law enforcement agencies for African American survivors of domestic violence. Realistic solutions such as, changing the stereotypical image of African American survivors, having law enforcement agencies enforce laws in domestic violence cases, and incorporating mandatory implicit bias and cross cultural communication trainings in a variety of educational areas can help resolve the low amount of law enforcement being used for African American domestic violence victims, unconscious racism in courtrooms, and ineffective mandatory arrest policies.

This longitudinal study evaluates the role of a follower's self-concept and implicit leadership theories on the interpretation of transformational leadership behaviors and the development of leader-member exchange. Leadership behaviors were hypothesized as antecedents to leader-member exchange. The hypotheses draw upon the social cognition theory of self-verification. Implicit leadership theories were evaluated as absolute differences between actual and recognized leadership behaviors. Both implicit leadership theories and self-concepts were tested for moderation of the leadership behaviors and leader-member exchange. Additional dependent variables included turnover intentions, organizational identification, and perceived organizational support. A key contribution of this research is the application of these variables to new organizational entrants. Two-hundred and ten new followers at a single organization completed three surveys upon organizational entry, 30 days post hire, and approximately 90 days post hire. Structural equation modeling was utilized to conduct confirmatory factor analyses and the development of the measurement and structural models. Leadership behaviors were significantly related to the development of leader-member exchange. Leader-member exchange also fully mediated the leadership behaviors. The collective and relational self-concept levels were correlated with leader-member exchange but failed to reach significance in the full structural model. Implicit leadership theories and absolute difference scores were significantly related to leader-member exchange development. Neither the self-concept nor implicit leadership theories moderated the relationship between leadership behaviors and leader-member exchange. Leader-member exchange had significant effects on all of the outcome variables.

This study explored the relationship between a new self-report measure built from justification mechanisms of aggression (i.e., the basis of conditional reasoning; James, 1998) with a traditional explicit measure and an implicit conditional reasoning measure of aggression. The construct validity and generalizability of the new measure were investigated by using non-work related criteria (violent acts, traffic violations, alcohol use, competitiveness, and agreeableness) in an undergraduate student sample. Correlations and moderated hierarchical multiple regressions were used to assess the relationships between variables. The results support the literature in that both explicit and implicit components of personality need to be examined. In conclusion, the newly developed measure fills a gap in the literature by operationalizing aggression as reasons for behaving aggressively. It is similar to the explicit aggression measure in that it is a self-report; however, the moderate correlation between the two suggests that each is measuring slightly different aspects of aggression.

Modelagem geométrica envolvendo objetos implícitos é um tema de intensa pesquisa em Computação Gráfica. Portanto, obter técnicas eficientes para representar esses objetos é de extrema importância. Dois grupos de objetos implícitos relevantes para Computação Gráfica são as curvas implícitas e superfícies implícitas. As técnicas tradicionais para se aproximar curvas e superfícies implícitas envolvem dividir o domínio e buscar em suas partições partes da curva ou da superfície. Neste projeto propomos um novo métodos de poligonização robusta de curvas implícitas usando uma ferramenta numérica auto-validada chamada de Aritmética Afim. O método consiste na poligonização adaptativa de curvas implícitas em malhas triangulares tridimensionais. / Geometric modeling involving implicit objects is a topic of intense research in Computer Graphics. Thus, obtain efficient techniques for representing these objects is of utmost importance. Two groups of relevant implicit objects for Computer Graphics are implicit curves and implicit surfaces. Traditional techniques for approximating implicit curves and surfaces involve splitting the domain and searching for parts of the curve or the surface. In this project we propose a new methods of robust polygonization of implicit curves using the self-validated numerical tool called Affine Arithmetic. The method consists in the adaptive polygonization of implicit curves in three-dimensional triangular meshes.

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The purpose of this study is to investigate how pupils in two grade 6 classes change their explanatory texts before and after an explicit teaching with a support template. This is examined in two grade 6 classes that work with Swedish and physics at the same time. This study answers the following questions:   • What changes become visible after using the support template and explicit teaching? • How does support in implicit and explicit teaching become visible?   The method used for this study is action research with classroom observations and analysis of pupils' texts. The implementation occurs when the teacher receives a support template and uses it in explicit teaching. The theories used for this study are implicit and explicit teaching, genre pedagogy and the theoretical concept scaffolding. The result differs in each class. Text editing with this support template and explicit teaching does not work for all pupils. Both classes had no introduction, conclusion and one type of explanation in their first text version. The visible changes with the texts from class 6A were that the second text version included all the steps within the text type, meanwhile, the pupils from 6B were still missing some steps. Class 6A increased the use of interconnecting and explanatory words, which they used correctly. Two out of five students in class 6B increased the use of interconnecting and explanatory words. In the implicit teaching, the support was made visible through a dialogue in which the teacher supported and encouraged them to use their previous knowledge. In the explicit teaching, the support was made visible through modeling, explicit instructions, dialogue and text editing with the support template.