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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
591

Hydd- och huskonstruktioner från förhistorisk tid : En kronologisk översikt från stenålder till tidigmedeltid i östra Mellansverige.

Nyström, Marie January 2006 (has links)
<p>This thesis is a chronological survey over the hut and house remains from the Stone Age to the Early Middle Ages in Eastern Central Sweden. The thesis also contains a test which I have conducted to see which investigation method had the best results in identifying house remains at an archaeological site. I subsequently discuss the result of this test, what it represents and also what may be done differently in order to get other types of results.</p>
592

Imprecise probability analysis for integrated assessment of climate change

Kriegler, Elmar January 2005 (has links)
<p> We present an application of imprecise probability theory to the quantification of uncertainty in the integrated assessment of climate change. Our work is motivated by the fact that uncertainty about climate change is pervasive, and therefore requires a thorough treatment in the integrated assessment process. Classical probability theory faces some severe difficulties in this respect, since it cannot capture very poor states of information in a satisfactory manner. A more general framework is provided by imprecise probability theory, which offers a similarly firm evidential and behavioural foundation, while at the same time allowing to capture more diverse states of information. An imprecise probability describes the information in terms of lower and upper bounds on probability.</p> <p> For the purpose of our imprecise probability analysis, we construct a diffusion ocean energy balance climate model that parameterises the global mean temperature response to secular trends in the radiative forcing in terms of climate sensitivity and effective vertical ocean heat diffusivity. We compare the model behaviour to the 20th century temperature record in order to derive a likelihood function for these two parameters and the forcing strength of anthropogenic sulphate aerosols. Results show a strong positive correlation between climate sensitivity and ocean heat diffusivity, and between climate sensitivity and absolute strength of the sulphate forcing.</p> <p> We identify two suitable imprecise probability classes for an efficient representation of the uncertainty about the climate model parameters and provide an algorithm to construct a belief function for the prior parameter uncertainty from a set of probability constraints that can be deduced from the literature or observational data. For the purpose of updating the prior with the likelihood function, we establish a methodological framework that allows us to perform the updating procedure efficiently for two different updating rules: Dempster's rule of conditioning and the Generalised Bayes' rule. Dempster's rule yields a posterior belief function in good qualitative agreement with previous studies that tried to constrain climate sensitivity and sulphate aerosol cooling. In contrast, we are not able to produce meaningful imprecise posterior probability bounds from the application of the Generalised Bayes' Rule. We can attribute this result mainly to our choice of representing the prior uncertainty by a belief function.</p> <p> We project the Dempster-updated belief function for the climate model parameters onto estimates of future global mean temperature change under several emissions scenarios for the 21st century, and several long-term stabilisation policies. Within the limitations of our analysis we find that it requires a stringent stabilisation level of around 450 ppm carbon dioxide equivalent concentration to obtain a non-negligible lower probability of limiting the warming to 2 degrees Celsius. We discuss several frameworks of decision-making under ambiguity and show that they can lead to a variety of, possibly imprecise, climate policy recommendations. We find, however, that poor states of information do not necessarily impede a useful policy advice.</p> <p> We conclude that imprecise probabilities constitute indeed a promising candidate for the adequate treatment of uncertainty in the integrated assessment of climate change. We have constructed prior belief functions that allow much weaker assumptions on the prior state of information than a prior probability would require and, nevertheless, can be propagated through the entire assessment process. As a caveat, the updating issue needs further investigation. Belief functions constitute only a sensible choice for the prior uncertainty representation if more restrictive updating rules than the Generalised Bayes'Rule are available.</p> / <p> Diese Arbeit untersucht die Eignung der Theorie der unscharfen Wahrscheinlichkeiten für die Beschreibung der Unsicherheit in der integrierten Analyse des Klimawandels. Die wissenschaftliche Unsicherheit bezüglich vieler Aspekte des Klimawandels ist beträchtlich, so dass ihre angemessene Beschreibung von großer Wichtigkeit ist. Die klassische Wahrscheinlichkeitstheorie weist in diesem Zusammenhang einige Probleme auf, da sie Zustände sehr geringer Information nicht zufriedenstellend beschreiben kann. Die unscharfe Wahrscheinlichkeitstheorie bietet ein gleichermaßen fundiertes Theoriegebäude, welches jedoch eine größere Flexibilität bei der Beschreibung verschiedenartiger Informationszustände erlaubt. Unscharfe Wahrscheinlichkeiten erfassen solche Informationszustände durch die Spezifizierung von unteren und oberen Grenzen an zulässige Werte der Wahrscheinlichkeit.</p> <p> Unsere Analyse des Klimawandels beruht auf einem Energiebilanzmodell mit diffusivem Ozean, welches die globale Temperaturantwort auf eine Änderung der Strahlungsbilanz in Abhängigkeit von zwei Parametern beschreibt: die Klimasensitivität, und die effektive vertikale Wärmediffusivität im Ozean. Wir vergleichen das Modellverhalten mit den Temperaturmessungen des 20. Jahrhunderts, um eine sogenannte Likelihood-Funktion für die Hypothesen zu diesen beiden Parametern sowie dem kühlenden Einfluss der Sulfataerosole zu ermitteln. Im Ergebnis zeigt sich eine stark positive Korrelation zwischen Klimasensitivität und Wärmediffusivität im Ozean, und Klimasensitivität und kühlendem Einfluss der Sulfataerosole.</p> <p> Für die effiziente Beschreibung der Parameterunsicherheit ziehen wir zwei geeignete Modelltypen aus der unscharfen Wahrscheinlichkeitstheorie heran. Wir formulieren einen Algorithmus, der den Informationsgehalt beider Modelle durch eine sogenannte Belief-Funktion beschreibt. Mit Hilfe dieses Algorithmus konstruieren wir Belief-Funktionen für die A-priori-Parameterunsicherheit auf der Grundlage von divergierenden Wahrscheinlichkeitsschätzungen in der Literatur bzw. Beobachtungsdaten. Wir leiten eine Methode her, um die A-priori-Belief-Funktion im Lichte der Likelihood-Funktion zu aktualisieren. Dabei ziehen wir zwei verschiedene Regeln zur Durchführung des Lernprozesses in Betracht: die Dempstersche Regel und die verallgemeinerte Bayessche Regel. Durch Anwendung der Dempsterschen Regel erhalten wir eineA-posteriori-Belief-Funktion, deren Informationsgehalt qualitativ mit den Ergebnissen bisheriger Studien übereinstimmt, die eine Einschränkung der Unsicherheit über die Klimasensitivität und die kühlende Wirkung der Sulfataerosole versucht haben. Im Gegensatz dazu finden wir bei Anwendung der verallgemeinerten Bayesschen Regel keine sinnvollen unteren und oberen Grenzen an die A-posteriori-Wahrscheinlichkeit. Wir stellen fest, dass dieses Resultat maßgeblich durch die Wahl einer Belief-Funktion zur Beschreibung der A-priori-Unsicherheit bedingt ist.</p> <p> Die A-posteriori-Belief-Funktion für die Modellparameter, die wir aus der Anwendung der Dempsterschen Regel erhalten haben, wird zur Abschätzung des zukünftigen Temperaturanstiegs eingesetzt. Wir betrachten verschiedene Emissionsszenarien für das 21. Jahrhundert sowie verschiedene Stabilisierungsziele für den Treibhausgasgehalt in der Atmosphäre. Im Rahmen unserer Analyse finden wir, dass sehr strikte Stabilisierungsziele im Bereich einer Kohlendioxid-Äquivalentkonzentration von ca. 450 ppm in der Atmosphäre notwendig sind, um nicht eine vernachlässigbar kleine untere Wahrscheinlichkeit für die Begrenzung der Erwärmung auf 2 Grad Celsius zu erhalten. Wir diskutieren verschiedene Kriterien für die Entscheidungsfindung unter unscharfer Wahrscheinlichkeit, und zeigen dass sie zu verschiedenen teilweise unscharfen Politikempfehlungen führen können. Nichtsdestotrotz stellen wir fest, dass eine klare Politikempfehlung auch bei Zuständen schwacher Information möglich sein kann.</p> <p> Wir schließen, dass unscharfe Wahrscheinlichkeiten tatsächlich ein geeignetes Mittel zur Beschreibung der Unsicherheit in der integrierten Analyse des Klimawandels darstellen. Wir haben Algorithmen zur Generierung und Weiterverarbeitung von Belief-Funktionen etabliert, die eine deutlich größere A-priori-Unsicherheit beschreiben können, als durch eine A-priori-Wahrscheinlichkeit möglich wäre. Allerdings erfordert die Frage des Lernprozesses für unscharfe Wahrscheinlichkeiten eine weitergehende Untersuchung. Belief-Funktionen stellen nur dann eine vernünftige Wahl für die Beschreibung der A-priori-Unsicherheit dar, wenn striktere Regeln als die verallgemeinerte Bayessche Regel für den Lernprozess gerechtfertigt werden können.</p>
593

Att synas och lära utan att synas lära : En studie om underprestation och privilegierade unga mäns identitetsförhandlingar i gymnasieskolan / To be seen and to learn, without being seen to learn : A study of under-achievement and identity-negotiation among privileged young men in upper-secondary school

Nyström, Anne-Sofie January 2012 (has links)
In the last decade stratification within educational results has, in Sweden as in other countries, been framed as a matter of boys’ and young men’s under-achievement. The question of whether this is a problem, and if so, for whom and how to change the structure, has been discussed in research and educational policy. The aim of the thesis is to contribute to these fields and to enhance knowledge of young people’s gendered and classed identity processes, by analyzing how achievement and engagement were negotiated and given meaning in relation to young men. Previous research has primarily explored identity processes among “risk categories” or subordinated students. The objective here was to analyze how masculinity was accomplished via peer-group interactions within a rarely problematized category, through examining how upper middle-class young men identify themselves and are ascribed identities by others. The study’s design was inspired by ethnographic methodology and combined participant observation, semi-structured individual and group interviews and a background questionnaire. Identities, social categorizations (especially gender and class) and dominance-relations were thus analyzed from an actor-oriented perspective. The research participants were young men and women, age 15-16, in two school classes. The field work was conducted at, respectively, a Natural Science and a Vehicle Programme; educational settings with connotations to masculinity but significantly different in terms of class. The study enrolled a total of fifty-six students, but focus is upon the fifteen young men among the natural science students.  High achievement and under-achievement, high social and cognitive ability, and group loyalty are main themes in the study. Identity claims were analyzed in relation to the practices through which they were negotiated, e.g. self-hindrance. Similar to other research, the results emphasize the relationship between masculinity and “effortless achievement”. The concept “under-achievement” is developed as an analytical tool, by distinguishing between five dimensions.
594

Spontaneous reporting of adverse drug reactions : Possibilities and limitations

Bäckström, Martin January 2005 (has links)
Adverse drug reactions (ADRs) constitute a major problem in society and in drug therapy. They are a common cause of short-term hospitalization, prolonged hospitalization and death. Spontaneous reporting of ADRs remains one the most effective methods for detecting new and serious drug reactions. In Sweden physicians are legally required to report fatal and serious ADRs. We know from previous studies that there is a substantial degree of under-reporting of ADRs also in Sweden. Attitudes towards reporting of ADRs among physicians in the northern region of Sweden were investigated using a questionnaire. The most important factor for not reporting ADRs among physicians and general practioners in our region was that the reaction was considered to be well known. However, their attitudes could also allow for a considerable rate of under-reporting. The effect on the reporting rate when nurses received instruction and were encouraged to report ADRs was studied. During a 12-month study period, 18 ADR reports with a total number of 22 ADRs were sent in by the nurses participating in the study to test nurses as reporters of ADRs. Using the Swedish ADR database, we calculated the risk of agranulocytosis associated with the use of metamizole by using consumption data from the case records of scrutinized patients’ and stored prescriptions. Over the period from 1996 to 1999, ten cases of agranulocytosis during treatment with metamizole were reported to SADRAC. Metamizole was prescribed to 666 (19%) inpatients during the 3-month study period and 112 prescriptions were identified at the participating pharmacies. Thirty-eight percent of them indicated treatment for more than 15 days. Making certain assumptions, the calculated risk of agranulocytosis was one out of every 31 000 inpatients and one out of every 1400 outpatients. The degree of under-reporting of serious ADRs was studied in five hospitals. More than 1300 case records were scrutinized and among these we found 107 cases that according to current rules for ADR reporting, should have been reported. Only fifteen of these were found in the SADRAC database, indicating a under-reporting rate of 86%.The effect on the reporting rate of ADRs was studied in an intervention study in which a small economical inducement was given to those who reported ADRs. The effect of a small economical stimulation to increase the reporting rate was studied. From the intervention area we received 62 suspected ADRs compared with 50 from the control area. The increase in the number of reports was 59% compared with an unchanged reporting rate from the control area. The physicians in northern Sweden have a relatively good knowledge of the existing rules for ADR reporting. Nurses could play an important role in detecting and reporting suspected ADRs. The risk of developing an metamizole induced agranulocytosis is considerably increased if metamizole is given to patients for a longer time than recommended. The rate of reported ADRs is very low, also for serious and fatal reactions. An increase in the reporting rate of suspected ADRs was observed during study period.
595

同理心對於決策中觀察學習的調節作用 / Empathy modulates observational learning in decision making

高常豪 Unknown Date (has links)
生活中許多決策情境是「不確定下的決策(decisions under uncertainty)」,只瞭解選項的結果,不知道結果發生的機率。人們會累積經驗,以學習到適當的決策。許多證據支持,自身會透過增強學習(reinforcement learning)機制學習,根據每次獲得的經驗,調整對於選項的期望,之後選擇期望最大的選項,幫助做出適當的決策。經驗可以透過自身決策或觀察他人決策所獲得,然而,過去較少研究探討觀察學習。因此,本研究欲探討決策中的觀察學習,並釐清同理心對於觀察學習的調節作用。實驗一中,改善過去了研究限制,量測膚電反應、學習速率與行為表現,讓參與者在自身學習、觀察他人與觀察電腦情境進行作業,並透過同理心問卷測量參與者的同理心特質。結果顯示,觀察學習在正向學習與負向學習不同,正向學習為趨向優勢選項,負向學習為避開劣勢選項。正向學習在三種學習情境中無任何差異,負向學習在觀察他人學習時,會受到同理心的調節作用。同理心分數越高,觀察他人的負向行為表現越好,觀察他人負向回饋的膚電反應越大。實驗一只透過問卷測量同理心,無法推論因果關係,因此實驗二直接操弄了不同的同理程度。回饋呈現的同時,呈現他人的情緒或中性臉孔圖片,以引發參與者的同理程度高或低。實驗中,量測回饋相關負波(Feedback-Related Negativity,FRN)、學習速率與行為表現。如同實驗一,只有負向學習受到同理程度不同的影響。同理程度高時,負向學習表現較好。FRN則顯示了同理程度與預期性的交互作用,同理程度低時,與過去研究一致,非預期FRN比預期FRN更加負向;同理程度高時,則無此預期性效果。雖然FRN無預期性差異,但依然能學習到符號機率,行為表現不受影響,推測可能有其他系統參與決策學習。綜上所述,本研究顯示,只有負向學習中,觀察學習會受到同理心的調節,同理心越高,行為表現越好。 / In daily life, we made many decisions under uncertainty. In each decision, we know only the outcome but no probabilities of the outcome. We have to accumulate the experience to learn adaptive decisions. Bunches of studies have shown that people may learn adaptive decisions by reinforcement learning. People modified the expectation for each option according to decision feedbacks, and, in the next time, chose the option with the maximum expectation. People can receive feedback from decisions making by self or others. However, fewer studies examined observational learning in decision making. Therefore, present research would clarify observational learning in decision making, and examine how empathy modulated observational learning. In experiment 1, skin conductance response, learning rate and behavioral performance were recorded and analyzed. Participants would learning decisions in different situations of self learning, observing others and observing computer. The questionnaire of empathy was also measured to examine its modulation in observational learning. The results showed that there were difference in positive learning and negative learning. Positive learning is to approach to the advantageous option, while negative learning is to avoid from the disadvantageous option. In positive learning, there were no difference among the three learning situations, but, in negative learning, empathy would modulate learning by observing others. The higher the empathy score was, the better the behavioral performance of negative learning was. Moreover, the skin conductance response when participants observing others’ negative feedback positively correlated with the empathy score. In experiment 2, the empathy level was manipulated by display pictures of others faces with feedback. Displaying the emotional faces or neutral faces would induce high or low empathy level for others, respectively. The feedback-related negativity (FRN), learning rate and behavioral performance were recorded and analyzed. Similar to experiment 1, only the negative learning was modulated by the empathy level. When participants were induced high empathy level, the behavioral performance was better. The results of FRN showed the interaction between empathy levels and expectancy of feedback. When participant’s empathy level was low, unexpected FRN was more negative than expected FRN. This result was consistent with previous studies. Nevertheless, when participant’s empathy level was high, there was no difference between unexpected FRN and expected FRN. Although FRN didn't show the effect of expectancy, participants could still learn the probabilities of each signs and made adaptive decisions. This result may result from other systems involved in observational learning. From the results of experiment 1 and 2, present research showed that, only in negative learning, observational learning was modulated by empathy, and the higher the empathy level was, the better the behavioral performance was.
596

Yngre människor med hemtjänst : Upplevelsen av att vara under 65 år och i behov av stöd och hjälp från hemtjänsten. / Younger people with home care : Experience of being younger than 65 years and in need of public home care

Eriksson, Maria, Malm, Linda January 2009 (has links)
Syftet med studien är att belysa hur människor med funktionsnedsättning upplever att vara i behov av stöd och hjälp för att klara vardagliga göromål. Därtill syftar studien till att undersöka hur denna målgrupp upplever att de kan påverka utformningen av hemtjänstinsatserna och i så fall på vilket sätt? För att besvara syftet och fånga människans egen upplevelse användes kvalitativ metod i form av intervjuer. Studiens resultat bygger på fem intervjuer med människor i varierande ålder och med olika funktionsnedsättningar. Gemensamt för intervjupersonerna är att de alla har hjälp från hemtjänsten.      I analysfasen framkom fyra huvudkategorier: ”upplevelser av påverkansmöjligheter”, ”självständighet och beroende”, ”anpassning” samt ”strategier”. Utifrån dessa kategorier diskuteras resultatet i förhållande till tidigare forskning gällande människor i behov av stöd och hjälp. Därtill har teorier använts för att försöka förklara det resultat som framkommit vid genomförandet av studien. Bland annat så förs resonemang omkring hur individualismen i vårt moderna samhälle påverkar en människa med funktionsnedsättning som är i behov av stöd och hjälp.    Resultatet från studien visar att det finns vissa faktorer som har större betydelse än andra för hur den enskilde upplever att vara i behov av stöd och hjälp från hemtjänsten. Det kan till exempel handla om huruvida funktionsnedsättningen är medfödd eller förvärvad. I studien framkom att den tydligaste strävan efter självständighet kan ses hos dem som upplever beroendet till hemtjänsten som mest påfrestande. / The aim of this study was to explore how people with disabilities experience to be in need of support and help to cope with everyday tasks. The aim was also to study if they feel that they can influence the design of the home help and, if so, how? To answer the purpose and in order to capture the man's own experience qualitative methodology was used, and interviews were carried out. The result of the study is based on five interviews with people of different ages and with various disabilities. Common to all interviewees was that they all have help from home care. The analysis revealed four main categories: “perceptions of influence”, “independence and dependence", "adaptation" and “strategies". From these categories the results are discussed in relation to previous research about people in need of support and help. In addition, the theories used to explain the results of the study which obtained during implementation. Among other things, so the argument about the individualism in our modern society, affecting people with disabilities in need of support and assistance. Results of the study show that there are certain factors that are more important than others for the experience of having public home care. It is a matter of whether the functional limitation is congenital or acquired. It appears that the obvious desire for independence can bee seen by those who experience addiction to home care as most stressful.
597

Handelsbolagslösningen : Ett skatteupplägg där näringsfastigheter avyttras paketerade i svenska handelsbolag ägda av nederländska juridiska personer / The general partnership solution : A tax arrangement where industrial real estates are packaged and disposed of in Swedish general partnerships that are owned by Dutch legal entities

Malek, Elham, Dias Halldén, Monica January 2006 (has links)
Det har på senare tid uppmärksammats att svenska fastighetsbolag paketerar näringsfastigheter i svenska handelsbolag med utländska juridiska personer som delägare. Detta fenomen är ett skatteupplägg som kallas för handelsbolagslösningen. I uppsatsen utgår vi från ett typfall där delägarna i det svenska handelsbolaget är nederländska juridiska personer. Skatteupplägget inbegriper tre transaktionsled, där det första ledet innebär att ett säljande svenskt aktiebolag underprisöverlåter en näringsfastighet till det svenska handelsbolaget. Det andra ledet är att de nederländska delägarna avyttrar sina andelar i det svenska handelsbolaget samt fastigheten, det vill säga fastighetspaketet, till ett utomstående köpande aktiebolag i Sverige. Slutligen, efter köpet, likviderar det köpande aktiebolaget handelsbolaget och skiftar ut fastigheten till sig. Problematiken kring skatteupplägget handelsbolagslösningen är att det svenska aktiebolaget har tillgodoräknat sig fastighetens dolda värde, utan skattekonsekvenser, genom en förvärvad skattefri utdelning från de nederländska delägarbolagen. Det köpande aktiebolaget har samtidigt erhållit kapitalförlustavdrag i Sverige, som innebär att förlusten kan kvittas mot motsvarande kapitalvinster inom bolaget, och därmed minskas det skattemässiga underlaget. I samband med fastigheters långa avskrivningsperiod får dessa paketeringar stor ekonomisk betydelse. Frågan som uppstår är huruvida handelsbolagslösningen är lagenlig. Utifrån en rättsdogmatiskmetod behandlar vi problematiken genom en stegvis bedömning av transaktionerna. I samband med första steget i handelsbolagslösningen behandlar vi huruvida överlåtelsen av fastigheten från det säljande svenska aktiebolaget till det svenska handelsbolaget uppfyller villkoren för en kvalificerad underprisöverlåtelse. Vi finner att underprisöverlåtelsen är kvalificerad och att uttagsbeskattning således inte inträder. I det andra steget uppkommer frågan om de nederländska delägarbolagen blir skatteskyldiga i Sverige för den kapitalvinst som uppkommer på de avyttrade andelarna i det svenska handelsbolaget. Utifrån förutsättningar och resonemang i rättsfall, kommer vi fram till att det inte föreligger någon skatteskyldighet i Sverige för de nederländska delägarna. I det tredje steget och sista steget ställs vi inför frågan om det köpande svenska aktiebolaget i samband med upplösningen av det svenska handelsbolaget har rätt att dra av den kapitalförlust som uppstår på andelarna. Bedömningen sker utifrån om förlusten kan anses vara verklig eller inte. Med stöd av praxis anser vi att kapitalförlusten är verklig och därmed avdragsgill. I vår rättsutredning av de tre olika transaktionsleden, finner vi att dessa följer gällande rätt. Med beaktande av detta anser vi det vara av vikt att undersöka huruvida skatteflyktslagen kan tillämpas på typfallet. Med stöd av gällande rätt bör skatteflyktslagen inte bli tillämplig på det köpande svenska aktiebolagets taxering. Vi klargör istället om skatteflyktslagen kan angripa det säljande svenska aktiebolaget. I vår utredning finner vi att skatteflyktslagen inte är tillämplig på handelsbolagslösningen så som den artar sig i typfallet. Detta med stöd av vår gjorda rättsutredning samt de spekulationer som finns på området. Vår slutsats är att det blir svårt att angripa de fastighetsbolag som har utnyttjat handelsbolagslösningen, åtminstone utifrån den konstruktion som föreligger i typfallet. Utifall det är lagstiftarens intention att förhindra denna typ av skatteupplägg, är det upp till denne att komma med ny lagstiftning som tar fasta på problematiken. / Swedish real estate companies have attracted a lot of attention by packaging industrial real estate in general partnership companies that are owned by foreign legal entities. This tax arrangement is a phenomenon that is referred to as the general partnership solution. In this thesis, we use a case example in which the partners in the Swedish general partnership are legal entities with Dutch nationality. The tax arrangement includes three transaction phases, where the first involves an under priced transfer of a commercial real estate from the selling Swedish private limited company to the Swedish general partnership. In the second phase, the Dutch partners trade their shares in the Swedish general partnership including the real estate to an external buying private limited company in Sweden. After the trade the buying Swedish private limited company liquidates the general partnership and transfer the real estate from the general partnership to itself. As a result of this tax arrangement a complex problematic arises when the Swedish private limited company obtain the hidden value in the real estate by receiving tax-free dividends from the Dutch partner companies. The buying Swedish private limited company simultaneously receive capital deficit tax deductions in Sweden, which means that losses can be settled by corresponding capital profits within the company, consequently reducing their tax base. The long depreciation period of real estates means that packaging represents great economical significance. The question that arises is whether the general partnership solution is consistent with Swedish law. Based on a juridical dogmatic method, we consider this complex of problems by means of a systematic assessment of the discussed transactions. In the first step of the general partnership solution, we consider whether the transfer of real estate from the selling Swedish private limited company fulfils the conditions for a qualified under priced transfer. We find that the under priced transfer is qualified, and therefore withdrawal taxation does not occur. In the second step, the arising question is whether the Dutch partner companies become liable for taxation in Sweden for capital profit generated from the disposed shares in the Swedish general partnership. According to the prerequisites and reasoning in legal cases, we find that tax liability in Sweden does not arise for the Dutch partners. In the third and final step, we are faced with the question whether the buying Swedish private limited company has the legal right to deduct the capital loss that results from the Swedish general partnership resolution. The assessment is based on whether the loss can be considered genuine. In accordance with case law we regard the capital loss genuine and therefore tax-deductible. In our legal inquiry we conclude that the three different transaction phases comply with Swedish law. Considering this, we find it imperative to examine whether the Swedish tax evasion law can apply in the case example. By virtue of domestic law, it is not probable that the tax evasion law can apply on the buying Swedish private limited company’s taxation. In regards to the seller’s taxation, we clarify whether the tax evasion law can be applicable concerning the selling Swedish private limited company. We find that the tax evasion law is not applicable in the general partnership solution, in the form that it has in the case example. We support this statement with reference to our legal inquiry and referring to some speculations on the subject. Our conclusion is that it would be difficult to deal with the real estate companies that have made use of the general partnership solution, at least in the construction that exists in the case example. It is up to the legislator to decide on whether to prevent this type of tax arrangement or not.
598

Multiple hypothesis testing and multiple outlier identification methods

Yin, Yaling 13 April 2010
Traditional multiple hypothesis testing procedures, such as that of Benjamini and Hochberg, fix an error rate and determine the corresponding rejection region. In 2002 Storey proposed a fixed rejection region procedure and showed numerically that it can gain more power than the fixed error rate procedure of Benjamini and Hochberg while controlling the same false discovery rate (FDR). In this thesis it is proved that when the number of alternatives is small compared to the total number of hypotheses, Storeys method can be less powerful than that of Benjamini and Hochberg. Moreover, the two procedures are compared by setting them to produce the same FDR. The difference in power between Storeys procedure and that of Benjamini and Hochberg is near zero when the distance between the null and alternative distributions is large, but Benjamini and Hochbergs procedure becomes more powerful as the distance decreases. It is shown that modifying the Benjamini and Hochberg procedure to incorporate an estimate of the proportion of true null hypotheses as proposed by Black gives a procedure with superior power.<p> Multiple hypothesis testing can also be applied to regression diagnostics. In this thesis, a Bayesian method is proposed to test multiple hypotheses, of which the i-th null and alternative hypotheses are that the i-th observation is not an outlier versus it is, for i=1,...,m. In the proposed Bayesian model, it is assumed that outliers have a mean shift, where the proportion of outliers and the mean shift respectively follow a Beta prior distribution and a normal prior distribution. It is proved in the thesis that for the proposed model, when there exists more than one outlier, the marginal distributions of the deletion residual of the i-th observation under both null and alternative hypotheses are doubly noncentral t distributions. The outlyingness of the i-th observation is measured by the marginal posterior probability that the i-th observation is an outlier given its deletion residual. An importance sampling method is proposed to calculate this probability. This method requires the computation of the density of the doubly noncentral F distribution and this is approximated using Patnaiks approximation. An algorithm is proposed in this thesis to examine the accuracy of Patnaiks approximation. The comparison of this algorithms output with Patnaiks approximation shows that the latter can save massive computation time without losing much accuracy.<p> The proposed Bayesian multiple outlier identification procedure is applied to some simulated data sets. Various simulation and prior parameters are used to study the sensitivity of the posteriors to the priors. The area under the ROC curves (AUC) is calculated for each combination of parameters. A factorial design analysis on AUC is carried out by choosing various simulation and prior parameters as factors. The resulting AUC values are high for various selected parameters, indicating that the proposed method can identify the majority of outliers within tolerable errors. The results of the factorial design show that the priors do not have much effect on the marginal posterior probability as long as the sample size is not too small.<p> In this thesis, the proposed Bayesian procedure is also applied to a real data set obtained by Kanduc et al. in 2008. The proteomes of thirty viruses examined by Kanduc et al. are found to share a high number of pentapeptide overlaps to the human proteome. In a linear regression analysis of the level of viral overlaps to the human proteome and the length of viral proteome, it is reported by Kanduc et al. that among the thirty viruses, human T-lymphotropic virus 1, Rubella virus, and hepatitis C virus, present relatively higher levels of overlaps with the human proteome than the predicted level of overlaps. The results obtained using the proposed procedure indicate that the four viruses with extremely large sizes (Human herpesvirus 4, Human herpesvirus 6, Variola virus, and Human herpesvirus 5) are more likely to be the outliers than the three reported viruses. The results with thefour extreme viruses deleted confirm the claim of Kanduc et al.
599

Interval and Continuous Exercise Elicit Equivalent Post- exercise Hypotension Despite Differences in Baroreflex Sensitivity and Heart Rate Variability

Lacombe, Shawn 06 April 2010 (has links)
Equi-caloric bouts of interval (INT: 5x 2:2 min at 85 and 40% VO2max) and continuous (21 minutes at 60% VO2max) exercise were performed by 13 older prehypertensive males on separate days, at equivalent times of day, to assess the influence of exercise mode on post-exercise hypotension (PEH). Cardiovascular measures were collected for 30 min pre and 60 min post-exercise. PEH as measured by mean post-exercise systolic blood pressure (SBP) decrease, area under the SBP curve, and minimum SBP achieved, was equivalent after both conditions. SV was significantly reduced and HR was significantly elevated post-exercise after both conditions. No significant reductions in CO or TPR were observed. INT exercise provided a larger perturbation to the autonomic nervous system as measured by Baroreflex sensitivity and Heart Rate Variability. The responses elicited by acute INT exercise, with repeated exposure, may lead to greater improvements in blood pressure regulation than those associated with continuous aerobic training.
600

Building a Community of Learners amongst Under-performing Students in Literacy through the use of a Book Club

Walters, Robert 11 August 2011 (has links)
This study examines the effectiveness of a community of learning, through a book club, on student performance for students underachieving in literacy. This first chapter introduces the study, the researcher and how they are situated within the research, and the context and rationale of the study. The second and third chapters detail current research in literacy, learning, and communities of learning. They detail the methodological approach and rationale. The fourth and fifth chapters explain what took place during the study, what it means, and why this is important for teachers and teacher practice. Despite its limitations, this study finds that communities of learning, established through a book club, positively affect both academic and social performance. Book clubs create interconnectedness between its members that increases student engagement, which increases the amount of authentic dialogue. From this, book club members collaboratively co-construct knowledge resulting in general improvement, both academically and socially.

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