Low-level jets (LLJs) are local wind speed maximums in the atmospheric boundary layer. In the Baltic Sea, LLJs are frequently occurring in spring and summer. It is an important phenomena to consider for wind energy parks, and changes in turbulence during the jets can effect the efficiency of said parks. In this study, the effect that offshore LLJs have on turbulence intensity (TI) is analysed and the goal is tounderstand if TI significantly changes as the jets form, and if the changes aredifferent above and below the core. The theory of shear sheltering predicts that turbulence decreases below the core of a LLJ, and it has been experimentally tested previously with various results. However, turbulence characteristics above the core ofa LLJ has not been studied before. LiDAR measurements of wind speed and TI profiles, up to 300 m, from the island of Östergarnsholm in the Baltic Sea are used. The measurements are from the period 2016-2020 and are limited to a sector with unobstructed line-of-sight to the ocean. Complete LLJ-events, which includes non-LLJ profiles before and after the actual jets, are analysed. The LLJs are found to appear in low TI conditions related to stable stratification. Mean TI increases with 38 - 47% above the core as the jets appear, and then returns to approximately the initial values after the jets disappear. Below the core, mean TI instead decreases with 14 - 19% during the jets, which is compatible with the theory of shear sheltering. For future studies it is recommend to choose a location with larger unobstructed line-of-sight to the ocean, further optimise the LLJ-finding algorithm and also analyse other turbulent quantities. / Vindmaxima på låg höj (LLJ, för eng. Low-level jets) är lokala vindhastighetsmaximum i det atmosfäriska gränsskiktet. I Östersjön är LLJs vanliga, framförallt på våren och sommaren. Det är ett viktigt fenomen att beakta för vindkraftsparker, och turbulensförändringar i samband med LLJs kan påverka effektiviteten av vindkraftverk. I denna studie analyseras effekten som LLJs över havet har på turbulensintensiteten (TI) och målet är att förstå om TI förändras närströmmarna bildas, och om förändringarna är olika ovan och under kärnan. En teori förutspår att turbulens minskar under kärnan i en LLJ, s.k. skjuvningsblockering (eng. Shear sheltering), och den har testats tidigare med varierande resultat. Turbulens ovanför kärnan i en LLJ har dock inte studerats tidigare. LiDAR-mätningar av vindhastighets och TI-profiler, upp till 300 m, vid ön Östergarnsholm i Östersjön används. Mätningarna är från perioden 2016-2020 och är begränsade till en sektor med fri siktlinje mot havet. Kompletta LLJ-event, vilket inkluderar icke-LLJ-profiler före och efter själva strömmen, analyseras. Resultatet visar att LLJs förekommer vid låga TI-förhållanden relaterade till stabil skiktning. Medel TI ökar med 38 - 47% överkärnan när strömmarna dyker upp och återgår sedan till ungefär de ursprungligavärdena efter att strömmarna försvunnit. Under kärnan minskar medel TI istället med 14 - 19% i samband med strömmarna, vilket är förenligt med skjuvningsblockerings-teorin. För framtida studier är det rekommenderat att välja en plats med större fri siktlinje till havet, ytterligare optimera identifikationen av kompletta LLJ-event och även analysera andra variabler för att karakterisera turbulensen.

Bakgrund: Skatteplanering är ett aktuellt och omdebatterat ämne. I USA har ett Under-sheltering Puzzle kunnat påvisas då vissa företag avstår från att skatteplanera. Vi frågar oss om fenomenet förekommer i Sverige och i så fall varför vissa företag ej skatteplanerar.  Syfte: Studien avser att förklara förekomsten av The Under-sheltering Puzzle i Sverige. Med hjälp av ett företags olika strategier vill vi påvisa fenomenet och förklara omfattningen av börsföretagens skatteplanering.  Metod: En deduktiv ansats genomförs där teorier testas genom hypotesprövning. Teorierna behandlar ett företags olika strategier samt teorin om Upper Echelon. Datan är insamlad mellan åren 2011 och 2015. Slutsatser: Vi kan i studien påvisa att The Under-sheltering Puzzle förekommer i Sverige då vissa grupper av företag tenderar att betala mer skatt än andra. Företagens marknadsstrategi kan anses mest betydelsefull för att förklara varför ett företag väljer eller avstår från att skatteplanera. / Background: Tax sheltering is a subject of debates and a current issue in society. In the USA however, results have demonstrated that some companies exhibit a phenomenon called The Under-sheltering Puzzle and avoid tax sheltering. We raise the question if the phenomenon also is present in Sweden and if that is the case, why some companies avoid taxes.  Purpose: The thesis pertains to explain The Under-sheltering Puzzle in Sweden. By applying theories which cover the different strategies in a company, we intend to proof the existence of the phenomenon and explain the magnitude of tax sheltering in public corporations. Method: A deductive research approach has been used and theories constitutes the basis for our hypotheses. The theories discuss the different strategies in a corporation and the impact of Upper Echelons. The data is collected between the years of 2011 and 2015.  Conclusions: In this thesis we can proof that The Under-sheltering Puzzle is present in Sweden and that some groups of companies tend to pay higher taxes than others. We believe that the market strategy is the most primal factor in explaining why a company choose or avoid tax sheltering.

One of the key elements of animal social behaviour is the recognition of individuals on the basis of previous experience. This relationship is called familiarity and affects individual's behaviour. We know many examples of familiarity-based behaviour among fish. Many results show that familiarity is advantageous. Familiar individuals are less aggressive, forage more, make more cohesive shoals and grow faster. We tested the influence of the familiarity on the spatial distribution of juvenile wels catfish Silurus glanis from two unfamiliar groups, which were held in separate tanks. In a laboratory experiment was the spatial distribution of individuals monitored in the artificial stream by using passive integrated transponders. Shelters, which were occupied by individuals, were placed in the stream. Two groups of fish were subsequently added into the experiment under conditions of limited or unlimited shelters. These groups came from the same tank (so they were familiar) or from different tanks (so they were unfamiliar). 1080 individuals were used in this experiment and over three million individual fish positions were recorded. We discovered changing levels of activity under different conditions. When we compared activity of original and additional individuals, we measured higher level of activity in...

Made available in DSpace on 2015-03-05T19:37:25Z (GMT). No. of bitstreams: 0 Previous issue date: 28 / Nenhuma / Essa Dissertação de Mestrado em Psicologia Clínica focalizou a possibilidade de desenvolvimento da função reflexiva e da capacidade de mentalização na psicoterapia de crianças que residiam em instituição de abrigo e que apresentavam sintomas ou indicadores de depressão. Com base nas contribuições da vertente psicanalítica da teoria do apego, mais especificamente nos conceitos de função reflexiva e capacidade de mentalização, foi realizado um estudo pautado pela abordagem qualitativo-exploratória, adotando-se o procedimento de Estudos de Casos Múltiplos. Duas crianças com idades de 7 e 9 anos foram acompanhadas em psicoterapia durante o período de 6 meses. Antes e depois do processo psicoterapêutico as crianças foram avaliadas com os instrumentos Children‟s Depression Inventory (CDI) para o levantamento dos indicadores de depressão e o Manchester Child Attachment Story Task – MCAST para a identificação das representações internas dos relacionamentos de apego das crianças e da capacidade de mentalização d / This study on Clinic Psychology focused the possibility of development of the reflective function and the mentalization capacity in the psychotherapy of children living in sheltering institutions and that presented depression symptoms or indicators. Based on the contributions of the attachment theory, specifically the concepts of the reflective function and capacity of mentalization, a study guided by the qualitative-exploratory approach was made adopting the procedure of Multiple Case Studies. Two children aged 7 and 9 years were followed in psychotherapy for 6 months. The children were evaluated before and after the psychotherapeutic process with Children’s Depression Inventory (CDI) for the analysis of depression indicators and the Manchester Child Attachment Story Task – MCAST for the identification of the children’s internal representations of attachment and their mentalization capacity. In accordance with the qualitative analysis and with the aid of the instruments, it was possible to establish that psy

Made available in DSpace on 2016-12-23T14:01:55Z (GMT). No. of bitstreams: 1 Celia Veronica Marcarini.pdf: 1099354 bytes, checksum: 6f145d19b208427eadc1d1c06d76ec45 (MD5) Previous issue date: 2012-09-24 / Esta dissertação teve como objetivo investigar como ocorrem as primeiras experiências das crianças na interação com os seus pares e com os adultos, dentro dos tempos e espaços da educação infantil. O locus da pesquisa foi uma turma de crianças do infantil três do município de Vila Velha, que frequentam a escola pela primeira vez. As investigações foram realizadas em duas etapas. A primeira, no início do ano letivo de 2011, constituiu-se em um estudo exploratório de caráter qualitativo. Por meio das análises extraídas desse estudo, foi realizada a segunda etapa da pesquisa, na mesma turma, com um estudo de caso do tipo etnográfico. Os dados revelaram que as crianças, ao iniciarem a educação infantil, são recebidas na perspectiva da adaptação , termo oriundo do campo das Ciências Naturais para se referir à capacidade de ajustamento do ser vivo ao meio ambiente. As crianças, percebidas nessa perspectiva, como revelou a pesquisa, são trabalhadas para que, durante um período determinado, internalizem as rotinas e a dinâmica da divisão dos tempos e espaços existentes na escola. Foram poucas as evidências para uma escuta sensível às várias formas de linguagem das crianças que chegam ao contexto da educação infantil. Não obstante os conflitos existentes nesse período de adaptação , as crianças criam formas de resistência às rotinas estabelecidas e modos de permanecer nesse contexto, que também representa para elas possibilidade de descobertas de novas experiências. A partir das análises dos dados, pode-se concluir o quanto se faz necessário instituir, no cotidiano da educação infantil, processos de acolhimento capazes de promover experiências entre crianças e adultos que possibilitem vivências e criem uma cultura organizacional que subverta as tentativas de ajustar e acomodar as crianças ao ambiente escolar / This work had the objective of investigating the way in which the first interaction of children with their peers and adults occur inside time and space of their school education. The locus of the research was a group of elementary school children who go to school for the first time in the city of Vila Velha. The investigations were done in two stages. The first one was done at the beginning of 2011. It was explorative and qualitative. From the analysis obtained from the study, the second stage was done with the same group, by means of an ethnographic study. The data revealed that when children start their school education, they are received under the perspective of adjustment , a term that comes from the Natural Sciences, and which means the capacity of the living beings to adjust to the environment. From such perspective, as shown by this study, the children are trained to internalize routines and the dynamics of sharing time and space in school, during a certain period of time. Few evidences showed any sensitivity towards the many differences in the language of the children who enter the context of child education. Besides the conflicts existing in this adjustment period , the children create forms of resistance towards the established routines as well as ways of staying in such context, which are, for them, possibilities for discovering new experiences. From the analysis of the data, it is possible to conclude that it is necessary to include, in everyday education, welcoming processes that can promote, between children and adults, experiences which can foster sheltering and can create an organizational culture able to reverse the attempts to adjust and settle the children in the school environment

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / A violÃncia à um fenÃmeno dominante na histÃria da humanidade desde tempos remotos. Ao enfatizarmos a violÃncia interpessoal, destacamos a mulher como um das principais vÃtimas, e a violÃncia conjugal como a modalidade mais praticada. Esse fenÃmeno se entrecruza com gÃnero, subjetividade, assimetria social, dimensÃes culturais e polÃticas. Dessa forma, sob o pressuposto de existir um hiato entre as propostas da polÃtica de abrigamento e a forma como ela està sendo executada. Defendemos a tese: o Estado, representado pelo dispositivo casa-abrigo, assiste a mulher submetida à violÃncia conjugal por meio de aÃÃes de proteÃÃo fÃsica e jurÃdica, mas com pouco impacto no processo de reinserÃÃo social das abrigadas. Portanto, tivemos como objetivo geral: compreender a vivÃncia da mulher relacionada com o violÃncia domÃstica e com o abrigamento institucional. Objetivos especÃficos: apreender o modo como vivencia a violÃncia e a passagem pela casa-abrigo; identificar aÃÃes desenvolvidas pela instituiÃÃo durante o abrigamento na perspectiva das diretrizes e objetivos da polÃtica de abrigamento. Estudo descrito, com abordagem qualitativa, pautado nos princÃpios da hermenÃutica filosÃfica, por percebemos que o fenÃmeno da violÃncia, suas vÃtimas e seu entorno fazem parte de um universo subjetivo e complexo. O cenÃrio da pesquisa foi uma OrganizaÃÃo Governamental (casa-abrigo), mantida pelo governo do Estado do CearÃ. Como participantes contamos com 10 mulheres abrigadas no perÃodo da coleta de dados, ocorrida nos meses de setembro de 2009 e fevereiro de 2010. Os dados foram produzidos por meio de entrevista semiestruturada e oficinas temÃticas. Conforme os resultados mostram, o fenÃmeno da violÃncia sempre esteve presente de forma intensa na vida das abrigadas. Na tenra idade, os agressores eram pais, mÃes, irmÃos, padrastos e madrastas, com justificativas que variam de âeducarâ a punir. Jà na fase adulta, a modalidade mais frequente à a violÃncia conjugal, exercida de forma fÃsica, psicolÃgica e sexual. SÃo mulheres de baixa renda, baixa escolaridade, a maioria à domÃstica/dona de casa. Relatam histÃrico de ideia suicida, queixas somÃticas, revolta, depressÃo e temor. Romperam a relaÃÃo violenta por medo de serem assassinadas por seus companheiros. Esse rompimento deu-se apÃs inÃmeras manifestaÃÃes de aÃÃes de extrema violÃncia por parte do agressor. A passagem pela casa-abrigo representa um perÃodo de isolamento agravado pelo Ãcio diÃrio. Gostariam de aproveitar o tempo na casa-abrigo para fazerem cursos, capacitaÃÃes, se alfabetizarem, terem momentos de lazer, entre os quais ir à igreja, vivenciarem oportunidades antes inexistentes. Para elas a Ãnica diversÃo à ver a programaÃÃo nos canais de TV. Ao nos aproximarmos da realidade de mulheres vitimadas pela violÃncia conjugal, usuÃrias da casa-abrigo, evidenciamos a lacuna entre diretrizes, objetivos e aÃÃes programÃticas da polÃtica de abrigamento, e como ela à aplicada na prÃtica das suas abrigadas. A exequibilidade das nossas polÃticas tem se tornado conhecida e aclamada atà mesmo pelos pouco politizados. NÃo podemos permitir que esse modelo polÃtico continue comprometendo vidas, sonhos, esperanÃas. Urge uma reflexÃo coletiva acerca do que queremos e o que temos em nosso panorama polÃtico. Essas mulheres, assim como muitos brasileiros atingidos por polÃticas limitadas e ineficientes, merecem a oportunidade de uma vida melhor, alimentada pelo sonho de ter sua cidadania respeitada e a satisfaÃÃo de realizÃ-lo. / Violence is a dominant phenomenon in human history since ancient times. When emphasizing interpersonal violence we highlight the woman as one of the main victims, and the marital violence as the most practiced. This phenomenon intersects with gender, subjectivity, social asymmetry, cultural and political dimensions. Thus, under the assumption of a gap between the policy proposals of sheltering and how it is being executed. We defend the argument that the State, represented by the device safe house, assists the women subjected to domestic violence primarily through actions of physical and legal protection, but with little impact on the process of social reintegration of the sheltered. Therefore, we had as a general objective: to understand the experience of women related to domestic violence and the institutional sheltering. Specific objectives: learning how to experience the violence and the passage by the shelter home, identify actions taken by the institution for sheltering in anticipation of the guidelines and objectives of the policy of sheltering. Described study with a qualitative approach, based on the principles of philosophical hermeneutics, for realizing that the phenomenon of violence, its victims and its surroundings are part of a subjective and complex universe. The study setting was a Governmental Organization (shelter home), maintained by the state government of CearÃ. We had, as participants, 10 housed women in the data collection period, which occurred in September 2009 and February 2010. The data were collected through semi-structured interviews and workshops. As the results show, the phenomenon of violence was always present intensely in the sheltered life. At the tender age, the perpetrators were fathers, mothers, brothers, stepfathers and stepmothers, with explanations ranging from "educating" to punish. In the adult stage, the most frequent modality is marital violence, exercised physically, psychologically and sexually. They are women of low income, low education, most are domestic / housekeeper. They report a history of suicidal idea, somatic complaints, anger, depression and fear. They broke the violent relationship for fear of being murdered by their companions. This rupture occurred immediately after countless manifestations of shares of extreme violence by the aggressor. The passage by the shelter home represents a period of isolation compounded by the daily lack of entertainment or occupation. According to reports, people would like to spend time at the shelter home to do courses, training, become literate, have leisure time, including going to church, experiencing opportunities which did not exist before. The only fun for them is to see programs on TV channels. As we approached the reality of women victimized by domestic violence, users of the shelter home, we noted the gap between guidelines, objectives and programmatic actions of the policy of sheltering, and how it is applied in practice to their sheltered. The feasibility of our policies has been known and praised even by the less politicized. We can not allow this model to continue committing political lives, dreams, hopes. Its necessary a collective reflection on what we want and what we have in our political landscape. These women, like many Brazilians assisted by limited and inefficient political actions, deserve the opportunity for a better life, fueled by the dream of having their citizenship respected and the satisfaction of making this dream became true.

Stream ecosystems and their riparian zones have previously been regarded as two different ecosystems, linked through numerous reciprocal subsidies. Today, ecologists agree that the stream and the riparian zone should be regarded as one system, the stream-riparian ecosystem, which is characterised largely by the subsidies between land and water. The terrestrial subsidies to the stream affect stream-living biota in several ways, some of which are well-known while others less so. The input of wood to the stream from the riparian zone is believed to play an important role in the population dynamics of stream-living fish. In this doctoral thesis, I explore effects of fine stream wood (FW, &lt;10 cm diameter) on wild stream-living young-of-the-year brown trout (Salmo trutta) by reporting and discussing results from laboratory, semi-natural and field experiments. My results show that the local density of drifting prey is higher in the presence of FW than in its absence, and also that young-of-the-year brown trout decrease their diurnal foraging time and prey capture success when FW is added to their habitat. I show that trout decrease their swimming activity in the presence of FW, aggregate in FW bundles, and have lower growth rates than trout without FW access. Also, the degree of sheltering in FW bundles was higher during day than at night in a study performed at low water temperatures; moreover, the presence of an ectothermic nocturnal predator (burbot, Lota lota) did not affect the degree of sheltering in FW bundles by trout. Taken together, my results indicate that young-of-the-year brown trout with access to FW bundles spend considerable amounts of time sheltering in the FW, and by doing so they miss the opportunity for higher growth and foraging rates outside of the shelter. The most probable explanation for this behaviour is that growth is traded off against survival, i.e., the predation risk is higher outside of the shelter. / Stream ecosystems and their riparian zones have previously been regarded as two different ecosystems, linked through numerous reciprocal subsidies. Today, ecologists agree that the stream and the riparian zone should be regarded as one system, the stream-riparian ecosystem, which is characterised largely by the subsidies between land and water. In this doctoral thesis, I explore one such subsidy – the input of fine stream wood (FW) to streams. Wild stream-living young-of-the-year brown trout (Salmo trutta) was chosen as study species. My results show that the local density of drifting prey is higher in the presence of FW than in its absence, and that young-of-the-year brown trout decrease their diurnal foraging time and prey capture success when FW is added to their habitat. I show that trout decrease their activity in the presence of FW, aggregate in FW bundles, and have lower growth rates than trout without FW access. Taken together, my results indicate that young-of-the-year brown trout spend considerable amounts of time in FW bundles, and by doing so they miss the opportunity for higher growth and foraging rates outside of the shelter. The most probable explanation for this behaviour is that growth is traded off against survival. / <p>Artikel 3 publicerades i avhandlingen som manuskript med samma titel.</p>

This master thesis attempts to contribute to the existing earnings management literature by examining whether tax avoidance incentives affect opportunistic accounting choices in distress conditions. To address this issue, it investigates 2668 companies in the quarters around breach of debt covenant spanning from 1996 to 2006. This allows to analyze two distress scenarios: first, whether the companies having the opportunity to minimize tax expenses and thus improve their financial stability, would deliberately switch from engaging in aggressive upwards real earnings management to tax considerations to mitigate the potential consequences of technical default; second, whether the companies facing increased lender's scrutiny after subsequent violation are compelled to switch by the creditor. The results indicate that tax considerations do not deter misreporting in the quarters around debt covenant violation. This thesis further provides evidence against the debt covenant hypothesis: the companies in the analyzed sample engaged in negative revenue manipulation in the quarters of new breach of debt covenant and in the quarters in which the firms remained in violation. In additional analysis, it was found that the above relationship is more prominent for the companies exhibiting poor financial performance.

Shear sheltering is defined as the effect of the mean flow velocity profile in a boundary layer on the turbulence caused by an imposed gust. In aeroacoustic applications turbulent boundary layers interacting with blade trailing edges or roughness elements are an important source of sound, and the effect of shear sheltering on these noise sources has not been studied in detail. Since the surface pressure spectrum below the boundary layer is the primary driver of trailing edge and roughness noise, this thesis considers the effect that shear sheltering has on the surface pressure spectrum below a boundary layer. This study presents a model of the incoming turbulence as a vortex sheet at a specified height above the surface and shows, using canonical boundary layers and approximations to numerical results, how the mean flow velocity profile can be manipulated to alter the surface pressure spectrum and hence the associated trailing edge noise. The results from this model demonstrate that different mean velocity profiles drive significant changes in the unsteady characteristics of the flow. The surface pressure fluctuations results also suggest that boundary layers where the shear in the mean velocity profile is significant can be beneficial for the reduction of trailing edge noise at particular frequencies. / Includes bibliography. / Thesis (M.S.)--Florida Atlantic University, 2020. / FAU Electronic Theses and Dissertations Collection

This dissertation considers sheltering network planning and operations for natural disaster preparedness and responses with a two-stage stochastic program. The first phase of the network design decides the locations, capacities and held resources of new permanent shelters. Both fixed costs for building a new permanent shelter and variable costs based on capacity are considered. Under each disaster scenario featured by the evacuee demand and transportation network condition, the flows of evacuees and resources to shelters, including permanent and temporary ones, are determined in the second stage to minimize the transportation and shortage/surplus costs. Typically, a large number of scenarios are involved in the problem and cause a huge computational burden. The L-shaped algorithm is applied to decompose the problem into the scenario level with each sub-problem as a linear program. The Sheltering Network Planning and Operation Problem considered in this dissertation also has a special structure in the second-stage sub-problem that is a minimum cost network flow problem with equal flow side constraints. Therefore, the dissertation also takes advantages of the network simplex method to solve the response part of the problem in order to solve the problem more efficiently. This dissertation investigates the extending application of special minimum cost equal flow problem. A case study for preparedness and response to hurricanes in the Gulf Coast region of the United States is conducted to demonstrate the usage of the model including how to define scenarios and cost structures. The numerical experiment results also verify the fast convergence of the L-shaped algorithm for the model.