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This study was aimed to investigate why team sport coaches use group training as a part in their build-up training. Issues covered in this study are: "What motives have coaches in team sports that use group exercise as part of the build-up training?" and "What are the positive and negative aspects experienced trainers of using group exercise as part of build-up training in team sports?". It was a qualitative study, seven interviews were made with team sport coaches that has used group training as a type of exercise in their built-up training in collaboration with Friskvårdskompaniet. The results showed that the reasons why group exercise were used was different from coach to coach for example one motive was to increase the players physically ability. It appeared that the trainers were generally positive to use group training as a type of exercise in their build up training and it contributed with greater cohesion, strength, and reduced injury problems of the players.

TITLE: Topic childhood in the Marina Tsvetaeva's poetry in the period till the emigration AUTHOR: Jana Bruněva SUPERVISOR: PaedDr. Antonín Hlaváček ABSTRACT: My thesis aims at presentation of the form of childhood in the poetry by Marina Tsvetaeva, namely by means of her poems, that I have carefully read through. I have aimed primarily at the poetry from the period of the authoress' earliest creative years up to her emigration. This period of her literary activity was very fruitful and very varied as to its topics, form, vocabulary or metrics. I should like to find out by my investigation, how her own childhood influenced her creative activity and whether these motives are present in the whole creative period of here, I have chosen, or only in its particular part. Therefore I have examined also the special literature, which connects chronologically individual poems with realities of authoress' life. KEYWORDS: childhood, poetry, motive, Marina Tsvetaeva

This thesis examines whether the UK's General Anti-Abuse Rule (GAAR) unjustifiably permits the judiciary to take account of the taxpayer's motives, intentions and purposes for the purpose of determining tax liability. It will be argued that the UK GAAR does permit consideration of these factors, which, it will be argued, is undesirable because of the subjective nature of these terms and the possibility of judges ascribing a motive, intention or purpose on the taxpayer which may not be factual in reality. Although the GAAR has attracted much commentary, there has been little to explain how the GAAR allows the taxpayer's motives, intentions and purposes for embarking on an arrangement to be scrutinised by HMRC and the courts. This discussion hopes to fill this gap, especially in respect of whether and how the provisions of the GAAR can allow for a "motive test", how such a test may be applied in practice, and whether the GAAR can still be considered to have a targeted scope in light of factors that are arguably subjective. An allied issue that is examined is whether the implementation of the UK GAAR was needed given that the courts can apply the principle established in WT Ramsay Ltd v IRC1 to cases on tax avoidance. In developing the arguments presented in this thesis, the approaches of a number of Western jurisdictions will be examined. The selected jurisdictions chosen include; the United States of America, Australia, New Zealand, South Africa and Canada. These countries, with the exception of the United States of America, have a general anti-avoidance legislation in place and the majority of them include an anti-abuse provision in their general anti-avoidance rules. The thesis concludes that the UK GAAR is unique in taking into account the taxpayer's intentions. The UK GAAR also makes reference to the purpose of the taxpayer's arrangement. These factors, taken together, can result in scrutinisation of the taxpayer's own motive, intention or purpose. It will be suggested that the scope of the UK GAAR is much wider than it was ostensibly designed to be and that it is likely to rely heavily on the discretion of judges. Therefore, suggestions as to the ways in which the GAAR could move towards a more objective approach are given.

Bates et al.(2009)之實證發現，美國公司自1980年至2006年之間，平均現金比率有大幅上升的現象，但由於全球資本市場逐漸走向自由化與國際化，因此任一國家的資本市場若受到了某些衝擊，將會迅速地影響、擴散到其他國家，因此本研究認為，現金持有量的改變可能並非單一存在於某幾個國家，而是更廣泛地存在於世界各國；另外，就公司企業的融資決策而言，由於公司本身所持有之現金可能與企業融資決策的改變有較為直接的關係，因此當融資方式有所改變的時候，將較容易於現金比率上反映出來，據此，研究資本市場的變化對企業現金比率的影響，將對瞭解企業融資方式的改變有所助益。因此，本研究以世界35國國內之上市公司為樣本，分析使企業現金比率產生變化的可能原因。 本研究所選用之財務指標以及非財務指標之參數估計值為顯著者，均符合預防性動機(The Precautionary Motive)、代理問題(The Agency Motive)，或是Bates et al.(2009)所提出的「交易成本的考量」等論點；另外，研究結果亦顯示，不論是依循Fama and French (1998)之計量方法，或是使用時間序列截面迴歸(TSCSREG: Time Series Cross Section Regression)之分析方式，在1996年之後，一直到2008年為止，公司的現金比率均會因為股票市場的相對發展程度較高而較高，本研究認為上述現象可能與公司於股票市場上取得資金所需承擔的發行成本之高低有關，此結論亦與前述預防性動機之推論相符合(The Precautionary Motive)。

Under 1900-talet har företagsfusioner förekommit i vågformade mönster där tider med lugnare aktivitet har avlösts av tider med något som närmast kan beskrivas som fusionsyra. Fusionsvågornas antal och storlek har efterhand ökat och vågtopparna har vuxit sig allt högre, något som inte minst varit tydligt under de senaste 6-7 åren Vilka är de motiv som har gjort fusioner till ett så vanligt förekommande strategiskt agerande? Finns det likheter inom och mellan branscher avseende motiven att fusionera? Det empiriska materialet består av primär- och sekundärdata insamlat från sex fusioner fördelat på tre branscher; tillverkningsindustrin, bankbranschen och IT-branschen. I analysen används tre skilda perspektiv, och syftet med detta är att skapa bred förståelse och belysa komplexiteten i fenomenet. Resultaten visar på tydliga likheter i motiv inom branscher, samt att det även finns vissa motiv som är branschöverskridande. Vidare innebär de tre perspektiven ett medningsfullt sätt att skapa förståelse och belysa komplexiteten kring motiv till fusioner. / During the twentieth century, mergers&aquisitions have occured in waves where times of low activityfrequently has turned into periods of high activity. M&A:s have been of increasing numbers and growing size, which was extra evident during the last wave during the 1990:s. What are the motives that has made M&A such a widely used strategy? Are there similarities within and across industries regarding merger motives? The empirical material consists of primary and secundary data collected from two mergers in three industries respectively; manufacturing, banking and IT. The analysis make use of three different perspectives, the reason for this being to create understanding and furthermore illuminate the complexity of the problem. The results clearly demonstrate similarities in merger motives within the industries, but also give some support for similarities across the industries. Furthermore, using a multi perspective approach has proved to be a good way of illuminating the problem.

The purpose of this thesis was to study potential event visitors and their motives to either attend or not attend an event. A pre-event case study of the music festival Storsjöyran was conducted and 701 potential visitors’ motives were studied through a web-based survey containing both questions with 5-point Likert-type scale and open ended questions. The main motive for visiting Storsjöyran music festival was to experience the core program (live music), but socializing and to experience the special atmosphere were also important factors. Motives for not visiting the festival were a question of costs exceeding benefits. High costs did not solely mean high ticket prices but also included the effort to travel and the risk of what an event can bring in terms of negative experiences, mainly in the confrontation with other festival visitors. The results also support previous findings that motives differ between visitors to the same event. Respondents’ age, origin and links to the place where the festival is held were found to be useful segmentation factors according to the festival Storsjöyran. The organizers were recommend to continue to design the festival for music experiences, but also to consider the social interactions between visitors and design the event for more satisfying experiences related to this area.

Abstract As we know that the social and economic environment has been changed rapidly and the types of employment have also been diversified in the new era. Nevertheless, due to the technology evolution, business transforming, the changing of manpower structure and the employment condition is unstable, so the rate of unemployment remain highly. Therefore, we expect that the training of vocational skills would be an important mechanism to develop secondary specialty and expend the manpower resources. Before 1980s¡¦, the required qualification of teachers and program arrangements of the public vocational training institutions were good model for these private corporations. However, in order to adapt to the impact by globalization and liberalization, the business structure has been adjusted to high-capital and high-technology. The government, however, try to increase the employment opportunity and use the manpower efficiently to maintain a substantial economic activity. Yet, increasing the professional knowledge and skills is crucial in this employment market. Nowadays, the labor is facing a flexible employment market. In order to adapt to this circumstance, ¡§lifelong study¡¨ is obviously an important issue for the labor, especially ¡§vocational training¡¨. The ultimate purpose of vocational training is to improve the employer¡¦s expertise and skills and meet the needs of personal, corporation and social and finally, full employment. The subjects are the members who attend the vocational training program of former Kaohsiung county government and Kaohsiung city government. And further analyze the motive of the members and the career development capacity after training. We release 700 questionnaires and 504 returned validly. Afterwards, by using appropriate analyzes procedures, there are 8 analyzes carried out in this research, they are: internal motivation, employment motivation, outer motivation, self-understanding, career information, career exploration, career planning and career determination. According to the results of previous analysis, they confirmed that when the member¡¦s learning determination is strong, the career development capacity will be higher. On the other hand, As the coefficient£]of learning motivation is a plus, the prediction value of career development capacity is more reliable. In conclusion, the higher of the learning motivation of the vocational training program members, the more of the satisfaction. Furthermore, they are willing to attend another or more learning programs. Therefore, the satisfaction of learning and career development ability is positive relationship. Key words: business structure, employment safety, vocational training, learning motive, career develop

As a consequence of globalization and liberalization on trade, transnational economic activities have interacted massively and vigorously. Opening of trading market has generally brought greater opportunities to domestic logistics/transportation operation industry, but accompanied with fierce direct competition with international players as well. In recent years, mega overseas air cargo transportation companies provide the consumers with more diverse and integrated services through strategic alliances and acquisition of smaller players. However, it squeezes and threatens the existence of domestic international air cargo transportation companies severely. Thus, ¡§The International Air Cargo Transportation Industry Alliance¡¨ was established by domestic players in Taiwan in an attempt to counter the threat and to impel themselves into a more internationalized player on the stage of air cargo transportation. The main purpose of this research is to discuss the influence factors of the willingness of forming of strategic alliances by Taiwanese air cargo transportation companies and to generalize an objective conclusion. Furthermore, it offers some suggestions on the development of the strategic alliances of the domestic international air cargo transportation industry.

<p>Under 1900-talet har företagsfusioner förekommit i vågformade mönster där tider med lugnare aktivitet har avlösts av tider med något som närmast kan beskrivas som fusionsyra. Fusionsvågornas antal och storlek har efterhand ökat och vågtopparna har vuxit sig allt högre, något som inte minst varit tydligt under de senaste 6-7 åren Vilka är de motiv som har gjort fusioner till ett så vanligt förekommande strategiskt agerande? Finns det likheter inom och mellan branscher avseende motiven att fusionera? Det empiriska materialet består av primär- och sekundärdata insamlat från sex fusioner fördelat på tre branscher; tillverkningsindustrin, bankbranschen och IT-branschen. I analysen används tre skilda perspektiv, och syftet med detta är att skapa bred förståelse och belysa komplexiteten i fenomenet. Resultaten visar på tydliga likheter i motiv inom branscher, samt att det även finns vissa motiv som är branschöverskridande. Vidare innebär de tre perspektiven ett medningsfullt sätt att skapa förståelse och belysa komplexiteten kring motiv till fusioner.</p> / <p>During the twentieth century, mergers&aquisitions have occured in waves where times of low activityfrequently has turned into periods of high activity. M&A:s have been of increasing numbers and growing size, which was extra evident during the last wave during the 1990:s. What are the motives that has made M&A such a widely used strategy? Are there similarities within and across industries regarding merger motives? The empirical material consists of primary and secundary data collected from two mergers in three industries respectively; manufacturing, banking and IT. The analysis make use of three different perspectives, the reason for this being to create understanding and furthermore illuminate the complexity of the problem. The results clearly demonstrate similarities in merger motives within the industries, but also give some support for similarities across the industries. Furthermore, using a multi perspective approach has proved to be a good way of illuminating the problem.</p>