Teses / dissertações sobre o tema "TVAA"

A form of political disinformation that had a prominent place in journalism during the US presidential election in 2016 was called fake news. There were, however, uncertainties what could be called fake news. The purpose of this study was to explore qualitatively how mainstream media described the word fake news. The data collection approach was inductive. Data were collected primarily by searching the electronic media databases. The qualitative analysis of 212 articles resulted in two overarching themes which outlines how the concept of fake news has been described in meanstream media. The results of the analysis resulted in the two themes: fabricated lie and distorted truth. The main conclusion is that it circulates two different meanings for the concept of fake news. These definitions of fake news have different meanings, areas of action, actors behind och motives.

I denna text behandlas tillkomsten av, inspelningen av och efterarbetet av låtarna Dödskyss och Min gud min gud varför har du överdrivit mig. Under en begränsad tidsperiod har jag skrivit och spelat in låtar till mig själv som artist. En betydande stor del av projektets etapper har enbart kommit att genomföras av mig själv, dock med viss vägledning från utomstående. Dessa etapper inkluderar allt från låtskriveri, inspelning, mixning, mastring samt grafisk utformning. Jag vill för min egen del se projektet både som en konstnärlig, teknisk, karriärs- och ledarskapsmässig utveckling. Arbetssättet bygger på att jag delar upp projektet i flera små bitar. I stället för att göra ett fullängdsalbum har jag skrivit och färdigställt en låt i taget. Projektet präglas både av kort- och långsiktiga perspektiv som jag hoppas kommer fungera för mig både konstnärligt och karriärsmässigt.

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Norrvattens vattenverk Görvälnverket är beläget i Järfälla kommun och renar vatten från Mälaren. Enligt regionala utvecklingsplaner kommer en ökning av antal anslutna personer till Norrvattens distributionsnät att ske fram till år 2050, således behöver en ökad mängd dricksvatten produceras. Enligt framtidsprognoser kommer vattenkvalitén i Mälaren försämras på grund av klimatförändringar. Därmed ställs krav på att reningsprocessen även anpassas till dessa förhållanden. Norrvatten utreder alternativ för ytterligare kapacitet och bättre rening. Inom ramen för detta arbete har bland annat två processlösningar tagits fram som förutsätter att en ny anläggning upprättas på en ny plats och Norrvattens befintliga vattenreningsanläggning tas ur drift. Processlösningarna benämns som Nybyggnation 2, N2, och Nybyggnation, N3, samt är dimensionerade utifrån Norrvattens uppsatta mål och krav för år 2050. I examensarbetet har en miljöeffektsbedömning av de två processlösningarna utförts utifrån ett livscykelperspektiv med ISO-strukturen som grund. Studien har genomförts i syfte att ta fram underlag för vidare arbete med beslut för processval och utformning av Norrvattens framtida vattenverk. Global uppvärmning var den miljöeffekt som visade störst miljöpåverkanspotential vid drift av en framtida anläggning. Försurning visade näst störst miljöpåverkanspotential följt av övergödning. Miljöpåverkanspotentialen för marknära ozon och ozonuttunning var mycket liten i förhållande till de tre förstnämnda. I förhållande till totala utsläpp som bidrar till respektive miljöeffekt var därmed global uppvärmning av störst betydelse. Resultatet från normaliseringen visade att andelen utsläppspotential för försurning var störst följt av övergödning och sist global uppvärmning av de acceptabla belastningsekvivalenterna i Sverige. I förhållande till de acceptabla belastningsekvivalenterna var därmed försurning den mest betydande miljöeffekten följt av övergödning och sist global uppvärmning. Den parameter som bidrog till störst miljöpåverkan var produktion av kemikalier följt av transporter. Energiförbrukningen visade minst miljöpåverkanspotential. Vid fällning med aluminiumsulfat eller järnklorid var kemisk fällning särskilt miljöbelastande i båda processlösningarna. Vid fällning med järnklorid i N2 var miljöbelastningen från delsteget snabbfilter näst störst följt av distributionen, UF-filter och slambehandlingen. I N3 uppvisade istället UF-filter näst störst miljöbelastning följt av distributionen och slambehandlingen
Norrvatten's water treatment plant Görvälnverket is located in Järfälla municipality and purifies water from Mälaren. According to regional development plans, an increase in the number of connected people to the Norrvatten distribution network will take place until 2050. This means that an increased amount of drinking water needs to be produced. According to future forecasts, the water quality in Mälaren will deteriorate due to climate change. Therefore, the purification process needs to be adapted to these conditions. Norrvatten investigates alternatives for additional capacity and better purification. Within the framework of this work, two process solutions have been developed that require the establishment of a new plant at a new site and Norrvatten’s existing water treatment plant being taken out of operation. The process solutions are referred to as New construction 2, N2, and New construction 3, N3, and are dimensioned based on Norrvatten's set goals and requirements for 2050. In the thesis, an environmental impact assessment of the two process solutions was executed from a life cycle perspective with the ISO structure as the basis. The study was executed with the aim of developing a basis for further work with decisions for process selection and design of Norrvatten's future water treatment plant. Global warming was the environmental impact that showed the greatest environmental impact potential. Acidification showed the second largest environmental impact potential, followed by eutrophication. The environmental impact potential for ground-level ozone and ozone depletion was very small compared to the others. In relation to total emissions contributing to the respective environmental impact, global warming was of greatest importance. The results from the normalization showed that the proportion of emission potential for acidification was greatest, followed by eutrophication and last global warming of the acceptable emission equivalents in Sweden. In relation to the acceptable emission equivalents, acidification was of greatest importance, followed by eutrophication and last global warming. The parameter that contributed to the greatest environmental impact was the production of chemicals followed by transports. Energy consumption showed the least potential for environmental impact. When precipitating with aluminum sulphate or iron chloride, the chemical precipitate showed by far the greatest environmental impact potential in both process solutions. When precipitating with iron chloride in N2, the environmental impact from the sub-stage quick filter was second largest, followed by distribution, UF-filter and sludge treatment. In N3, the environmental impact from the sub-stage UF-filter was second largest, followed by distribution and sludge treatment.

Det här arbetet har gått ut på att jämföra två algoritmer för bildbaserad rendering. Båda algoritmerna använder två bilder som spelats in med formatet MultiView plus depth för att rendera nya mellanliggande vyer av en tredimensionell scen. De tvådimensionella bilderna är kompletterade med djupvärden för varje bildpunkt. Renderingen kan då utföras genom perspektivriktiga transformationer där alla bildpunkters nya positioner projiceras individuellt. I samband med renderingen behöver bland annat mätfel i de ursprungliga bilderna samt skymda partier hanteras. Algoritm I gör det delvis genom utjämning av skarvararna mellan bildernas bidrag till den nya vyn. Algoritm II bygger på att bilderna delas upp i lager där de lager som ansetts vara säkra prioriteras framför lager som har bedömts vara mer riskabla. Algoritmerna har implementerats i Matlab och algoritm II har modifierats genom kompletteringar av dess regler för prioriteringen av lagren till mer komplicerade scener. Algoritm II har visat sig vara bättre på att bevara detaljer i de renderade vyerna och håller en jämnare hastighet vid renderingarna. Den ger även högre och jämnare resultat vid jämförelse med kvalitetsmåttet PSNR men vid jämförelser med MSSIM har den däremot fått något lägre värden. De ytterligare stegen vid renderingen har även ökat renderingstiderna med upp till 40 % jämfört med algoritm I. Författaren ger förslag på områden för fortsatt utveckling av algoritm II. Till exempel bör algoritmen testas vidare för att avgöra om de använda gränsvärdena är generella eller om de måste anpassas till olika scener.
This thesis has been aimed at comparing two algorithms for image-based renderings. Both algorithms uses two images recorded with the MultiView plus depth format, to render new intermediate views of a three-dimensional scene. The two-dimensional images extensions with depth values for each pixel, makes it possible to perform the image warping as perspective projections of all individually pixels to their new positions. During rendering, such as measurement error in the original images and occlusions has to be handled. Algorithm I is partly based on smoothening the joints between the contributions from the two images to the novel view. Algorithm II divides the images into layers, in which layers consid-ered safe has priority over layers that have been defined as more risky. The algorithms have been implemented in Matlab and algorithm II has been modified through additions to the priority rules for the layers to more complex scenes. Algorithm II has proven to be better at preserving the details in the rendered views, and maintains a less varying speed when rendering. It also provides higher and more consistent PSNR values, but in comparison using MSSIM the values are slightly lower. The additional steps have also increased the rendering times by up to 40 % compared to algorithm I. The author suggests areas for further development of algorithm II. For example, the algorithm should be tested further to determine if the used thresholds are general or whether they must be adapted to different scenes.

Intresset för användningen av material från förnybara råvaror ökar. Produktionen av vedmassa och material i skogsindustrin genererar dagligen stora mängder biprodukter, särskilt bark. Barken innehåller många värdefulla komponenter som kan förädlas och öka värdet för barken, men först måste de separeras. Målet med denna undersökning var att separera dessa genom att jämföra två olika typer av extraktionsmetoder. Den första metoden använde programmerbar utrustning som namnges accelerated solvent extraction (ASE) och den andra använde manuell teknik som namnges Soxhlet extraktion. Syftet med undersökningen var att avgöra vilken extraktionsmetod som kan användas till att utvinna bark komponenter mest effektivt. Metoden ASE omfattar acetonextraktion och varmvattenextraktion där trycket var 100 bar, temperaturen 100oC och tiden drygt en timme. Soxhletextraktion omfattade enbart acetonextraktion under atmosfäriskt tryck, kontinuerlig värme och tiden 90 minuter. ASE-metoden gav fyra extrakt; acetonextrakt vid 100oC samt varmvattenextrakt vid 100oC, 140oC och 160oC.  Barken som studerades var uppdelad i två fraktioner, fuktig bark och torr bark. En beräkning av utbyte % utfördes efter varje extraktion. Extrakten från fuktig bark hade mörkare färg än extrakten från torr bark. Det uppmätes pH-värden för alla vattenextrakt och den som gav lägst pH var vattenextrakt som erhölls vid 160oC. Slutligen visade utbyteresultaten inga stora skillnader mellan de utförda ASE vattenextraktionerna exklusive extraktfärgen som kan vara en indikation till skillnad i extraherade molekyler. Användningen av sand under varmvattenextraktionerna gav inga förbättringar i extraktionsmetoden.
Interest in the use of materials from renewable sources is increasing. The production of wood pulp and materials in the forest industry generates large amounts of by- products daily, especially tree bark. Bark contains many valuable components which if separated can be used in various types of applications. The aim of this study was to compare two extraction methods. The first method used programmable equipment and is named accelerated solvent extraction (ASE) and the second used manual technology and is named Soxhlet extraction.  The purpose of the study was to determine which extraction method can be used to extract bark components more efficiently. The ASE method included acetone extraction and hot water extraction where the pressure was 100 bar, the temperature 100oC and the time just over an hour. Soxhlet extraction involved only acetone extraction under atmospheric pressure, continuous heating, and a time of 90 minutes. The ASE method yielded four extracts: acetone extract at 100oC and hot water extract at 100oC, 140oC and 160oC.  The bark studied was divided into two parts, undried bark and dry bark. Total calculation of yield% was performed after each extraction. The extracts from undried bark had a darker color than the extracts from dry bark. The pH values were measured for all water extracts and the one that gave the lowest pH was obtained at 160oC. Finally, the extraction results did not show any major differences between the ASE water extractions performed excluding the extract color which may be an indication of difference in extracted molecules. The use of sand during the hot water extractions did not improve the extraction method.

La réception d’un système fiscal d’origine exogène pose le problème de son intériorisation. Conçue et testée en France, la TVA ne s’applique véritablement dans la CEMAC qu’aux grandes entreprises soumises aux obligations comptables. Face à la persistance de la crise économique, les institutions financières internationales ont proposé une réforme du système fiscal fondée sur la TVA, réputée impôt à haut rendement. Cependant, compte tenu de la diversité des sous-systèmes institués, diversité au demeurant tributaire de la mobilisation des recettes en fonction des convenances financières propres à chaque Etat, la productivité est acquise au détriment de la neutralité et de l’harmonisation. La maîtrise du « secteur informel » qui limite la gestion du système, pourrait reposer sur la création des structures initiatiques, des régimes transitoires à la comptabilité. La conduite du projet TVA requiert une lisibilité transactionnelle, la mise en œuvre des administrations performante: promotrices de la neutralité, de l'intégration normative et institutionnelle perçues comme des exigences de l’union économique.

Créée en 1954, la taxe sur la valeur ajoutée a toujours été présentée comme un impôt difficile à frauder en raison de la règle du paiement fractionné qui incite à rapprocher les déclarations effectuées par les opérateurs. Malgré cette qualité originelle, la TVA est actuellement l’impôt qui engendre les plus fortes pertes dans l’Union européenne. Ceci est révélateur d’un système d’imposition qui n’a pas su s’adapter à l’évolution de la construction européenne et à l’apparition des nouvelles technologies. Malgré cela, il est évident que les détournements en matière de TVA ont une cause plus profonde qui réside dans le rôle de collecteur d’impôt confié aux entreprises. Pour remédier au fléau de la fraude, plusieurs solutions sont envisageables. S’il est indispensable, comme le souhaite la Commission européenne, d’évoluer vers un système définitif de TVA prévoyant une taxation des opérations intracommunautaires, cette approche doit se combiner avec une modernisation de l’impôt. Les nouvelles technologies offrent désormais de nombreuses opportunités pour sécuriser les échanges et rendre le système étanche à la fraude
Established in 1954, the value-added tax has always been considered as a levy that is not easily defrauded because of the divided payment rule that encourages bringing closer the reportings done by the operators. In spite of that original ability, the VAT is currently the tax that makes the most important losses within the European Union. This reveals that this taxation system could not adjust to the evolution of the European construction and to the emergence of new technologies. Despite this, it is obvious that the embezzlements concerning the VAT have a much more sizable cause that lies in the tax collector’s role given to the companies. To rectify the scourge that is the fraud, several solutions are intended. If it is necessary, as the European Commission wishes, to move towards a definitive system of VAT planning taxation on the intercommunity operations, this perspective must combine with an upgrading of the levy. The new technologies henceforth offer numerous opportunities to secure the exchanges and make the system hermetic to the fraud

Créée en 1954, la taxe sur la valeur ajoutée a toujours été présentée comme un impôt difficile à frauder en raison de la règle du paiement fractionné qui incite à rapprocher les déclarations effectuées par les opérateurs. Malgré cette qualité originelle, la TVA est actuellement l’impôt qui engendre les plus fortes pertes dans l’Union européenne. Ceci est révélateur d’un système d’imposition qui n’a pas su s’adapter à l’évolution de la construction européenne et à l’apparition des nouvelles technologies. Malgré cela, il est évident que les détournements en matière de TVA ont une cause plus profonde qui réside dans le rôle de collecteur d’impôt confié aux entreprises. Pour remédier au fléau de la fraude, plusieurs solutions sont envisageables. S’il est indispensable, comme le souhaite la Commission européenne, d’évoluer vers un système définitif de TVA prévoyant une taxation des opérations intracommunautaires, cette approche doit se combiner avec une modernisation de l’impôt. Les nouvelles technologies offrent désormais de nombreuses opportunités pour sécuriser les échanges et rendre le système étanche à la fraude
Established in 1954, the value-added tax has always been considered as a levy that is not easily defrauded because of the divided payment rule that encourages bringing closer the reportings done by the operators. In spite of that original ability, the VAT is currently the tax that makes the most important losses within the European Union. This reveals that this taxation system could not adjust to the evolution of the European construction and to the emergence of new technologies. Despite this, it is obvious that the embezzlements concerning the VAT have a much more sizable cause that lies in the tax collector’s role given to the companies. To rectify the scourge that is the fraud, several solutions are intended. If it is necessary, as the European Commission wishes, to move towards a definitive system of VAT planning taxation on the intercommunity operations, this perspective must combine with an upgrading of the levy. The new technologies henceforth offer numerous opportunities to secure the exchanges and make the system hermetic to the fraud

Syftet med studien var att undersöka hur studie- och yrkesvägledare och rektorer såg på studie- och yrkesvägledarnas arbetsuppgifter och hur deras uppfattning av arbetsuppgifter stämde överens med Skolverkets allmänna råd, Arbete med studie- och yrkesvägledning. Syftet var också att undersöka hur skolorna arbetade med vägledning i vid bemärkelse utifrån organisation och profession. Studien var en kvalitativ studie och intervjuer var den valda metoden för insamling av data. I studien deltog åtta informanter. Informanterna bestod av fyra studie- och yrkesvägledare och fyra rektorer som arbetade på olika skolor i två olika kommuner. Vi kom i studien fram till att det inte skilde sig nämnvärt vad det gäller studie- och yrkesvägledarnas och rektorernas syn på vilka arbetsuppgifter en studie-och yrkesvägledare hade. En samstämmighet mellan dessa professioner gällde även den vägledning som bedrevs i snäv bemärkelse. Här tyckte båda grupperna att arbetet följde Skolverkets allmänna råd. Arbetet med vägledning i vid bemärkelse behövde dock utvecklas ansåg båda yrkesgrupperna.

Syftet med detta arbete är att jämföra två metoder för komposition och att komponera med dessa metoder. Metoderna som jämförts är kontrafakt, att skriva en ny melodi på en redan bestämd ackordföljd, och reharmonisering, att byta ut harmoniken i en given låt, tillsammans med kontrafakt. Kompositionerna skrevs som utgångspunkt med att ha ett format likt det formatet som en Real Book-standard är skriven i. Kompositionerna och deras skrivprocess analyserades med musikteoretiska termer.  Resultatet visar att båda metoderna fungerade bra för att skriva musik i ett format likt det i The Real Book. Ändringar kan göras för att få kompositionerna ännu mer lik en typisk Real Book-standard. Kompositionerna som skrevs fick olika, ofta mer och udda, antal takter vilket inte är lika vanligt i en Real Book-standard, men de ändringarna gjordes efter min egen smak. Kunskap om att harmonisera visade sig vara den mest använda kunskapen för att komponera med dessa metoder, eftersom stor del av processen gick åt att harmonisera melodier.

Although weather is a significant determinant of agriculture production, it is not a common practice in production analysis to investigate on its direct impact on the level of final production. We assume that the problem is methodological, since it is difficult to find a proper proxy variable for weather in these models. Thus, in the common production models, the weather is often included into a set of unmeasured determinants that affects the level of final production and farmers productivity (statistical noise, random error). The aim of this dissertation is to solve this methodological issues and find the way to define weather and its impacts in a form of proxy variable, to include this variable into proper econometric model and to apply the model. The purpose of this dissertation is to get beyond the empirical knowledge and define econometric model that would quantify weather impacts as a part of mutually (un)conditioned factors of final production, to specify the model and apply it. The dissertation is based on the assumption that the method of stochastic frontier analysis (SFA) represents a potential opportunity to treat the weather as a specific (though not firm-controllable) factor of production and technical efficiency. SFA is parametric method based on econometric approach. Its starting point is the stochastic frontier production function. The method was presented in the work of Aigner, Lovell and Schmidt (1977) and Meusen and van den Broeck (1977). Unlike commonly used econometric models, SFA is based on analysis of production frontier that is formed by deterministic production frontier function and the compound error term. The compound error term consists of two parts -- random error (statistical noise, error term) and technical inefficiency. Technical inefficiency represents the difference in the actual level of production of the producer, and the maximum attainable (possible) level that would be achieved if the producer used a particular combination of production factors in a maximum technically efficient way. Over time, it has been developed on a number of aspects - see time variant and invariant inefficiency, heteroscedasticity, measurement and unmeasured heterogeneity. Along with the DEA, SFA has become the preferred methodology in the area of production frontier and productivity and efficiency analysis in agriculture. Lately, it has been applied for example by Bakusc, Fertő and Fogarasi (2008) Mathijs and Swinnen (2001), Hockmann and Pieniadz (2007), Bokusheva and Kumbhakar (2008) Hockmann et al. (2007), Čechura a Hockmann (2011, 2012), and Čechura et al. (2014 a, b). We assume that the weather impacts should be analysed with regard to technical efficiency, rather than as a part of statistical noise. Implementation of weather in part of deterministic production function rather than in the statistical noise is a significant change in the methodical approach within the stochastic frontier analysis. Analysis of the weather impacts on the changes in the level of TE has not been greatly recorded in the associated literature and is, therefore, considered as the main contribution of this work for the current theory of production frontier estimation, or the technological effectiveness, in the field of agriculture. Taking into account other variables that are important for the relationship and whose inclusion would enhance the explanatory power of the model was part of the objective of this work.Thus, the possible effect of heterogeneity was taken into account when models were formulated and final results discussed. The paper first defined and discussed possible ways how to incorporate the effects of the weather into production frontier model. Assessing the possibility of inclusion of weather in these models was based on the theoretical framework for the development of stochastic frontier analysis, which defines the concept of technical efficiency, distance functions theory, stochastic production function theory and the methodology and techniques that are applied within the framework of SFA, which were relevant for the purpose of this work. Then, the weather impacts on the shape and shift of production frontier and technical efficiency of czech cereal production in the years 2004-2011 was analyzed. The analysis was based on the assumption that there are two ways how to define variables representing weather in these models. One way is to use specific climatic data, which directly describe the state of the weather. For the purpose of this thesis, the variables mean air temperature (AVTit) and sum of precipitation (SUMPit) in the period between planting and harvest of cereals in the individual regions of Czech republic (NUTS 3) were selected. Variables were calculated from the data on monthly mean air temperatures and monthly sums of precipitation on the regional levels provided by Czech hydro-meteorological institute CHMI. Another way to define weather variable is to use a proxy variable. In this dissertation, the calculation of climatic index (KITit) was applied. Climatic index was calculated as a sum of ratios between the actual yield levels and approximated yield levels of wheat, barley and rye, weighted by the importance of each plant in a cereal production protfolio in each region of the Czech republic. Yield levels were approximated by the linear trend functions, yield and weights were calculated with the use of data on regional production and sown area under individual grains by year at the level of regional production (NUTS 3) provided by Czech Statistical Office. Both ways of weather definition are associated with some advantages and disadvantages. Particular climatic data are very precise specificatopn of the actual weather conditions, however, to capture their impacts on the level of final production, they must be implemented into model correctly along with the number of other factors, which have an impact on the level of final production. Climatic index, on the other hand, relates the weather impacts directly to the yield levels (it has been based on the assumption that the violation from yield trends are caused by the weather impacts), though, it does not accomodate the concrete weather characteristics. The analysis was applied on unbalanced panel data consisting of the information on the individual production of 803 producers specialized on cereal production, which have each the observations from at least two years out of total 8-years time serie. Specialization on crop production was defined as minimum 50% share of cereal production on the total plant production. Final panel consists of 2332 observations in total. The values of AVTit, SUMPit a KITit has been associated with each individual producer according to his local jurisdiction for a particular region. Weather impacts in the three specified forms were implemented into models that were defined as stochastic production frontier models that capture the possible heterogeneity effects. The aim is to identify the impact of weather on shift and shape of production frontier. Through the defined models, the production technology and technical efficiency were estimated. We assume that the proposed inclusion in weather impacts will lead to a better explanatory power of defined models, as a result of weather extraction from a random components of the model, or from a set of unmeasured factors causing heterogeneity of the sample, respectivelly. Two types of models were applied to estimate TE - Fixed management model (FMM) and Random parameter model (RPM). Models were defined as translogarithmic multiple-output distance function. The analyzed endogene variable is cereal production (expressed in thousands of EUR). Other two outputs, other plant production and animal production (both expressed in thousands of EUR) are expressed as the share on cereal production and they appear on the right side of the equation together with the exogene variables representing production factors labour (in AWU), total utilized land (in acres), capital (sum of contract work, especially machinery work, and depreciation, expressed in thousands of EUR), specific material (represented by the costs of seeds, plants, fertilisers and crop protection, expressed in thousands of EUR), and other material (in thousands of EUR). The values of all three outputs, capital, and material inputs were deflated by the the country price indexes taken from the EUROSTAT database (2005=100). In Random parameter model, heterogeneity is captured in random parameters and in the determinants of distribution of the technical inefficiency, uit. All production factors were defined as a random parameters and weather in form of KITit enters the mean of uit and so it represents the possible source of unmeasured heterogeneity of a sample. In fixed management model, heterogeneity is defined as a special factor representing firm specific effects, mi. This factor represents unmeasured sources of heterogeneity of sample and enters the model in interaction with other production factors and the with the trend variable, tit.Trend variable represents the impact of technological change at a time t for each producer i. The weather impacts in form of variables AVTit a SUMPit is, together with production factors, excluded from the set of firm specific effects and it is also numerically expressed. That way weather becomes a measured source of heterogeneity of a sample. Both types of models were estimated also without the weather impacts specification in order to obtain the benchmark against which the effects of weather impacts specification on production frontier and technical efficiency is evaluated. Easier interpretation of results was achieved by naming all five estimated models as follows: FMM is a name of fixed management model that does not include specified weather variables, AVT is a name for fixed management model including weather impacts in form of average temperatures AVTit, SUMP is name of model which includes weather impacts in form of sum of precipitations SUMPit, RPM is random parameter model that does not account for weather impacts, KIT is random parameter model that includes climatic index KITit into the mean of inefficiency. All estimated models fullfilled the conditions of monotonicity and kvasikonvexity for each production factor with the exception of capital in FMM, AVT, SUMP and RPM model. Violating the kvasikonvexity condition is against the theoretical assumptions the models are based on, however, since capital is also insignificant, it is not necesary to regard model as incorrect specification. Violation of kvasikonvexity condition can be caused by the presence of other factor, which might have contraproductive influence on final production in relation to capital. For example, Cechura and Hockann (2014) mention imperfections of capital market as possible cause of inadequate use of this production factor with respect to technological change. Insufficient significancy of capital can be the result of incorrect specification of variable itself, as capital is defined as investment depreciation and sum of contract work in the whole production process and not only capital related to crop production. The importance of capital in relation to crop production is, thus, not strong enough to be significant. Except of capital are all other production factors significant on the significancy level of 0,01. All estimated models exhibit a common pattern as far as production elasticity is concerned. The highest elasticity is attributed to production factors specific and othe material. Production elasticity of specific material reaches values of 0,29-0,38, the highest in model KIT and lowest of the values in model AVT. Production elasticity of other material reahed even higher values in the range 0,40-0,47. Highest elasticity of othe material was estimated by model AVT and lowest by model KIT. Lowest production elasticity are attributed to production factors labour and land. Labour reached elasticity between 0,006 and 0,129 and land reached production elasticity in the range of 0,114 a 0,129. All estimated models displayed simmilar results regarding production elasticities of production factors, which also correspond with theoretical presumptions about production elasticities -- highest values of elasticity of material inputs correspond with naturally high flexibility of these production factors, while lowest values of elasticity of land corresponds with theoretical aspect of land as relativelly inelastic production factor. Low production elasticity of labour was explained as a result of lower labor intensity of cereals sector compared to other sectors. Production elasticity of weather is significant both in form of average temperatures between planting and harvest in a given region, AVTit, and form of total precipitation between planting and harvest in a given region, SUMPit. Production elasticity of AVTit, reach rather high value of 0,3691, which is in the same level as production elasticities of material inputs. Production elasticity of SUMPit is also significant and reach rather high lower value of 0,1489. Both parameters shows significant impact of weather on the level of final crop production. Sum of production elasticities in all models reach the values around 1, indicating constant returns of scale, RS (RSRPM=1,0064, RSKIT=0,9738, RSSUMP =1,00002, RSFMM= 0,9992, RSAVT=1,0018.). The results correspond with the conclusion of Cechura (2009) and Cechura and Hockmann (2014) about the constant returns of scale in cereals sector in Czech republic. Since the value of RS is calculated only with the use of production elasticities of production factors, almost identical result provided by all three specifications of fixed management model is a proof of correct model specification. Further, the significance of technological change and its impact on final production and production elasticities were reviewed. Technological change, TCH, represents changes in production technology over time through reported period. It is commonly assumed that there is improvement on production technology over time. All estimated models prooved significant impact of TCH on the level of final production. All specified fixed management models indicate positive impaact of TCH, which accelerates over time. Estimated random parameter models gave contradicting results -- model KIT implies that TCH is negative and decelerating in time, while model RPM indicates positive impact of TCH on the level of final production, which is also decelerating in time. It was concluded, that in case that weather is not included into model, it can have a direct impact on the positive direction of TCH effect, which can be captured by implementing weather into model and so the TCH becomes negative. However, as to be discussed later, random parameter model appeared not as a suitable specification for analyzed relationship and so the estimate of the TCH impact might have been distorted. The impact of technological progress on the production elasticities (so-called biased technological change) is in fixed management models displayed by parameters representing the interaction of production factors with trend variable. The hypothesis of time invariant parameters (Hicks neutral technological change) associated with the production factors is rejected for all models except the model AVT. Significant baised technological change is confirmed for models FMM and SUMP. Biased technological change is other material-saving and specific material-intensive. In the AVT model, where weather is represented by average temperatures, AVTit, technological change is not significant in relation to any production factors. In both random parameter models, rejection of hypothesis of time invariant parameters only confirms significance of technological change in relation to final crop production. Nonsignificant effect of technological change on production elasticity of labor, land and capital indicates a generally low ability of farmers to respond to technological developments, which can be explained by two reasons. The first reason can the possible complications in adaptation to the conditions of the EU common agricultural market (eg. there are not created adequate conditions in the domestic market, which would make it easier for farmers to integrate into the EU). This assumption is based on conclusion made by Cechura and Hockmann (2014), where they explain the fact that in number of European countries there is capital-saving technological change instead of expected capital-using technical change as the effect of serious adjustment problems, including problems in the capital market.. Second possible reason for nonsignificant effect of technological change on production elasticity of labor, land and capital is that the financial support of agricultural sector, which was supposed to create sufficient conditions for accomodation of technological progress, has not shown yet. Then, the biased TCH is not pronounced in relation to most production factors. Weather impacts (SUMPit, AVTit) are not in significant relation to technological change. Both types of models, FMM and RPM were discussed in relation to the presence of the heterogeneity effects All estimated random parameters in both RPM models are statistically significant with the exception of the production factor capital in a model that does not involve the influence of weather (model RPM). Estimated parameter for variable KITit (0,0221) shows significant positive impact of the weather on the distribution of TE. That way, heterogeneity in relation to TE is confirmed, too, as well as significant impact of weather on the level of TE. Management (production environment) is significant in all three estimated fixed management models. In models that include weather impacts (AVT, SUMP), the parameter estimates indicates positive, slightly decreasing effect of management (or heterogeneity, respectivelly) on the level of final crop production. In model FMM, on the contrary, first and second order parameters of mangement indicate also significant, but negative and decelerating effect of management (heterogeneity) on final crop production. If weather impact is included into models in form of AVTit, or. SUMPit, the direction of the influence of management on the level of final crop production changes. Based on the significance of first order parameter of management, significant presence of heterogeneity of analyzed sample is confirmed in all three estimated fixed management models. As far as the effect of heterogeneity on single production factors (so called management bias) is concerned, the results indicate that in case of model that does not include weather impacts (model FMM) the heterogeneity has positive impact on production elasticities of land and capital and negative effect on the production elasticities of material inputs. In models that account for weather impacts, heterogeneity has negative effect on production elasticities of land and capital and positive effect on the elasticity of material inputs. Heterogeneity effect on the production elasticity of labor is insignificant in all models FMM. In all three estimated models, the effect of heterogeneity is strongest in case of production factors specific and othe material, and, also, on production factor land. In case of FMM model, heterogeneity leads to increase of production elasticity of land, while in AVT and SUMP heterogeneity leads to decrease of production elasticity of land. At the same time, the production elasticity of land, as discussed earlier, is rather low in all three models. This fact leads to a conclusion that in models that accomodate weather impacts (AVT and SUMP), as the effect of extraction of weather from the sources of unmeasured heterogeneity, the heterogeneity has a negative impact on production elasticity of land. It can be stated that the inclusion of weather effects into the sources of unmeasured heterogeneity overestimated the positive effect of unmeasured heterogeneity on the production factor land in the model FMM. Management does not have a significant effect on the weather in form of SUMPit, while it has significant and negative effect on the weather in form of average temperature, AVTit, with the value of -0.0622**. In other words, heterogeneity is in negative interaction with weather represented by average temperatures, while weather in form of the sum of precipitation (SUMPit) does not exhibit significant relation to unmeasured heteregeneity. In comparison with the model that does not include weather impacts, the effect of heterogeneity on the production elasticities has the opposite direction the models that include weather. Compare to the model where weather is represented by average temperature (model AVT), the effect of management (heterogeneity) on the production elasticity of capital is bigger in model with weather represented by sum of precipitations (model SUMP) while the effect of management (heterogeneity) on the production elasticity of land and material imputs is smaller in model with weather represented by sum of precipitations (model SUMP). Technical efficiency is significant in all estimated models. The variability of inefficiency effects is bigger than the variabilty of random error in both models that include weather and models where weather impacts are not specified. The average of TE in random parametr models reaches rather low value (setting the average TE = 54%), which indicates, that specified RPM models underestimate TE as a possible result of incorrect variable specification, or, incorrect assumptions on the distribution of the error term representing inefficiency. All estimated FMM models results in simmilar value of average TE (86-87%) with the simmilar variability of TE (cca 0,5%). Technological change has significant and positive effect on the level of TE in the model that does not specify the weather impacts (model FMM), with a value of 0,0140***, while in the models that include weather in form of average temperatures, or sum of precipitations, respectivelly, technological change has a negative effect on the level of TE (in model AVT = -0.0135***; in SUMP = -0.0114***). It can be stated, that in the model where the weather impacts were not specified, the effect of TCH on the level of TE may be distorted, because the parameter estimate implies also a systematic influence weather in the analyzed period. The effect of unmeasured heterogeneity on the level of TE is significant in all three estimated fixed management models. In models AVT and SUMP, heterogeneity has a positive effect on the level of TE (in AVT = 0.1413 and in SUMP =0,1389), while in the model that does not include weather variable the effect of heterogeneity on the level of TE is negative (in FMM =-0,1378). In models AVT and SUMP, the weather impacts were extracted from the sources of unmeasured heterogeneity, and so from its influence on the level of TE (together with other production factors weather becomes a source of measured heterogeneity). The extraction of the weather from the sources of unmeasured heterogeneity leads to change in the direction of heterogeneity effects on the level of TE from negative (in model where weather was part of unmeasured heterogeneity) to positive. The direct impact of weather on TE is only significant in case of variable AVTit, indicating that average temperatures reduce the level of TE (-0.0622**). Weather in form of sum of precipitations does not have a significant impact on the level of TE. It is evident that incorporating the effects of weather significantly changes the direction of the influence of management on the production of cereals and the direction of influence on the management of production elasticity of each factor in the final model. Analogically with the case of the influence of heterogeneity on the production elasticity of land, it is stated that the weather (included in sources of unmeasured heterogeneity) played a role in the underestimation of the impact of heterogeneity on the overall cereal production. Also, in case that weather was not extracted form the sources of unmeasured heterogeneity would play significant role in underestimation of the effect of heterogeneity on the level of TE. Based on the results of parameters estimates, and on the estimate of average values of TE and its variability, it is concluded, that the effect of inclusion of weather into defined models does not have significant direct impact on the average value of TE, however, its impact on the level of TE and the level of final crop production is pronounced via effects of unmeasured heterogeneity, from which the weather was extracted by its specification in form of AVTit a SUMPit. The analysis results confirms that it is possible to specify the impacts of weather on the shape and shift of production frontier, and, this to define this impact in a model. Results Aaso indicate that the weather reduces the level of TE and is an important source of inefficiency Czech producers of cereals (crop). The model of stochastic frontier produkction function that capture the weather impact was designed, thereby the goal of the dissertation was met. Results also show that unmeasured heterogeneity is an important feature of czech agriculture and that the identification of its sources is critical for achieving higher productivity and higher level of final output. The assumption about significant presence of heterogeneity in production technology among producers was confirmed, and heterogeneity among producers is a significant feature of cereal sector. By extracting weather from sources of unmeasured heterogeneity, the impact of real unmeasured heterogeneity (all that was not extracted from its sources) and the real impact of weather on the level of TE is revealed. If weather was not specified in a model, the TE would be overestimated. Model in form of translogarithmic multiple-output distance function well approximates the relationship between weather, technical efficiency, and final cereal production. Analysis also revealed, that the Random parameter model, which was applied in case that weather impacts were expressed as an index number, is not the suitable model specification due to underestimating of the average level of TE. The problem of underestimation of TE might be caused by wrong variable definition or incorrect assumptions about the distribution of inefficiency term. Fixed management model, on the other hand, appears as a very good tool for identification of weather impacts (in form of average temperatures and sum of precipitations in the period between planting and harvesting) on the level of TE and on the shape and shift of production frontier of czech cereals producers. The results confirm the assumption that it is important to specify weather impacts in models analyzing the level of TE of the plant production. By specification of weather impactzs in form of proper variables (AVTit, SUMPit), the weather was extracted from the sources of unmeasured heterogeneity. This methodical step will help to refine the estimate of production technology and sources of inefficiencies (or, the real inefficiency, respectivelly). That way, the explanatory power of model increase, which leads to generally more accurate estimate of TE. Dissertation has fulfilled its purpose and has brought important insights into the impact of weather on the TE, about the relationship between weather and intercompany unmeasured heterogeneity, about the effect of weather on the impact of technological change, and so the overall impact of weather specification on the shape and shift of production frontier. A model that is suitable application to define these relationships was designed. Placing the weather into deterministic part of production frontier function instead of statistical noise (or, random error, respectivelly) means a remarkable change in the methodical approach within the stochastic frontier analysis, and, due to the fact that the analysis of weather impacts on the level of TE to this extent has not yet been observed in relevant literature, the dissertation can be considered a substantial contribution to current theory of the estimate of technical efficiency of agriculture. The dissertation arose within the framework of solution of the 7th FP EU project COMPETE no 312029.

Medarbetarnas kunskap och kompetens är företagens viktigaste resurs för att hålla sig konkurrenskraftiga. Det är därför av största vikt att denna resurs bevaras och utvecklas inom organisationen genom kunskapsöverföring mellan anställda. Företags ledningsgrupper består av individer som anses ha hög kunskap och kompetens och som tillsammans ansvarar för hela verksamheten. Denna studie syftar till att undersöka vilka faktorer som påverkar möjligheterna för medlemmarna i två ledningsgrupper med hög respektive låg omsättning av personal att dela med sig och ta del av kunskapen inom gruppen. Genom intervjuer av halvstrukturerad karaktär med fyra medlemmar ur respektive ledningsgrupp kunde åtta olika faktorer urskiljas. Dessa var relationer inom gruppen, förändrade spelregler, social interaktion, en trygg konstellation, inställning till förändring, öppenhet för nya idéer, den förväntade följden av kunskapsdelningen samt frånvaro av konkurrens. De åtta faktorerna påverkar kunskapsdelningen i de två ledningsgrupperna på olika sätt som en följd av deras personalomsättning, vissa positivt och andra negativt. Av medlemmarna i ledningsgrupperna ansågs kunskap vara underordnat personliga egenskaper, vilka även är svåra att överföra och ersätta. Studien visade att en hög personalomsättning ger bättre förutsättningar för kunskapsdelning än vad en låg personalomsättning gör.

The purpose of this thesis was to present a policy analysis of the Trafficking Victims Protection Act (TVPA) of 2000. Specifically, this analysis examined the impact the TVPA had on the victims of sex trafficking. This project utilized David Gil’s (1992) analytic framework to evaluate the strengths and limitations of this policy. This analysis found that there have been some improvements in the prosecution of traffickers as a result of the passage of the TVPA. However, the analysis also suggests that there remain many issues and unintended consequences for victims of sex trafficking. For example, the requirement of the TVPA to involve the victim in the prosecution of their trafficker makes it difficult for some victims to come forward. Also, the return of victims of sex trafficking to their home country against their will continues to be a problem that the TVPA did not solve. The recommendations for social work practice, policy, and research are discussed.

Impacts from climate change are affecting all life on earth and the building sector is a great contributor of greenhouse gases. A transformation of the building sector is one part of the solution to limit impacts from human-driven climate change. In Sweden approximately one fifth of all emissions of carbon dioxide comes from the building sector. In this report a comparison of emissions of greenhouse gases and storage of carbon dioxide has been done for two different building systems of a house with three floors and 12 apartments. In the result it appears that emissions from the wooden building is near 0 carbon dioxide equivalent (9 000 kg CDE) when the storage of carbon dioxide in wooden products are considered. The value for the concrete building is almost 20 times higher, 164 000 kilogram CDE. Comparisons of each construction like exterior walls, interior walls and floors show that emissions of greenhouse gases from the concrete building are bigger for each part. Also when the captured carbon dioxide in wooden products is not considered. Floors in both buildings stand for most of the greenhouse gas emissions. For all wooden products the captured carbon is about ten times higher than the emissions of CDE in productions of the products. These values could be interpreted that wooden buildings have potential to work as efficient carbon storage.
Klimatfrågan är en av vår tids ödesfrågor. Majoriteten av forskarkåren är enig om att mänskligheten måste minimera utsläpp av växthusgaser för att inte riskera kraftiga förändringar i klimat och ekosystem som på sikt utgör ett hot mot hela vår civilisation. En omställning av byggbranschen är nödvändig som en del av lösningen. Sveriges byggsektor står för cirka en femtedel av landets totala koldioxidutsläpp. 85 procent av alla nyproducerade lägenheter i Sverige byggs med betongstomme medan motsvarande siffra för trästomme är 13 procent. I rapporten har två alternativ av stommar analyserats ur ett klimatperspektiv för ett lägenhetshus med 12 lägenheter. Där ena stommen är projekterad i trä och den andra i betong. De klimatperspektiv som beaktas är utsläpp av växthusgaser i produktion av varje enskilt material och det bundna kolet i alla träprodukter. Den enhet som använts för utsläpp är koldioxidekvivalenter (CO2e) som är en sammanvägning av främst växthusgaserna koldioxid, metan och kväveoxid. Det bundna kolet i träprodukter är inräknat som koldioxidupptag (CO2u). Utsläpp av CO2e och upptag av CO2u har beaktats för varje material i respektive stomme. En förenklad livscykelanalys har använts där de utsläpp som genereras från utvinning av råmaterial till färdig produkt är medräknade. Det innefattar steg A1-A3 i en livscykelanalys. Dessa tre produktionssteg i livscykelanalysen bidrar till klart störst utsläpp i en byggprocess lik den som analyerats. Genom projektering av en och samma byggnad med två olika stommar har mängden byggmaterial för respektive stomme räknats fram med hjälp av ritningar, materiallistor och kalkylprogram. Egenskaperna för de olika stommarna har eftersträvas att matcha varandra gällande ljudklasser, brandskydd, hållfasthet och värmeisoleringsförmåga. Fukt och andra byggtekniska egenskaper har lämnats utanför. Resultatet visar att nettoutsläppen för byggnaden med trästommen är nära 0 (9 ton CO2e). För betongstommen är klimatpåverkan nästan 20 gånger högre, 164 ton CO2e. Om inte upptaget kol i träprodukter tas med blir utsläppen från trästommen cirka 171 ton CO2e och för betongstommen hamnar utsläppen på cirka 212 ton CO2e. Jämförelser har utförts på varje byggnadsdel och resultatet visar att betongstommens koldioxidpåverkan är större i alla byggnadsdelar, även då inte koldioxidupptaget beaktas, men skillnaden i bjälklagen är små. Bjälklagen som är den byggnadsdel i respektive stomme som står för störst utsläpp av koldioxidekvivalenter med 34 procent i betongbyggnaden samt 40 procent i träbyggnaden av de totala utsläppen från vardera stomme. Betongen står för klart högst klimatpåverkan av materialen i betongstommen med cirka 129 ton CO2e. I trästommen står isoleringen i form av mineral och stenull samt cellplast för störst klimatpåverkan med utsläpp av 93 ton CO2e. Samtliga resultat presenteras utförligt i diagram och tabeller. Ingen av stommarna är projekterade med mål för en liten klimatpåverkan. Förbättringspotential hos vardera konstruktion är därmed stor. Ytterväggarna i betongstommen skulle med fördel vara byggda av lättbetong för att nämna en koldioxidbesparande åtgärd. Isolering med mineralull och stenull står för cirka 50 % av utsläppen i träbyggnaden, hade träfiberisolering används skulle den posten av CO e minskat samtidigt som koldioxidupptaget ökat. För samtliga träprodukter överstiger det bundna kolet utsläppen av koldioxid som skapas vid produktionen av varan. Upptaget av koldioxid är cirka 1,6 kg per kilo material medan träprodukter i framställning släpper ut mellan 0,1-0,2 kg per kilo material. Detta visar potentialen hos träbyggnader ur ett klimatperspektiv om virket kommer från ett hållbart skogsbruk där återplantering är ett krav och den totala virkesvolymen bibehålls, vilket är fallet i Sverige. Den vetskapen visar att trähus kan fungera som effektiv koldioxidlagring och att sveriges husbyggnadsbransch har möjlighet att vara klimatneutral vid mer byggande i trä.

This paper investigates the role of credit market sentiments and investor beliefs on credit cycle dynamics and their propagation to business cycle fluctuations. Using US data from 1968 to 2019, we show that credit market sentiments are indeed able to detect asymmetries in a small-scale macroeconomic model. By exploiting recent developments in behavioral finance on expectation formation in financial markets, we are able to identify an unexpected credit market news shock exhibiting different impacts in an optimistic and pessimistic credit market environment. While an unexpected movement in the optimistic regime leads to a rather low to muted impact on output and credit, we find a significant and persistent negative impact on those variables in the pessimistic regime. Therefore, this article departs from the current literature on the role of financial frictions for explaining business cycle behavior in macroeconomics and argues in line with recent theoretical contributions on the relevance of expectation formation and beliefs as source of cyclicity and instability in financial markets.
Series: Department of Economics Working Paper Series

Den ökade användningen av kunskap inom organisationer har utvecklat teorin inom Knowledge Management (KM). KM-processer utvecklas för större organisationer vilket skapar problem när dessa ska tillämpas inom SME (Small och medium Enterprises), som karaktäriseras av en brist på resurser och standardisering. Ytterligare problem uppstår inom konsultorganisationer när arbetet mot kunder prioriteras före arbete som bidrar till organisationsutveckling. Vår studie fokuserar därmed på konsult-SMEer och de utmaningar som dessa ställs inför inom KM. Abstrakt Genom en litteraturstudie identifierades tre problemområden när det gäller KM- processer inom dessa organisationer; kodifikation, organisatorisk struktur och skapande av kunskapsvänlig kultur. Inom varje problemområde finns det även ett antal utmaningar som organisationerna ställs inför. Dessa utmaningar studerades empiriskt hos två olika konsult-SMEer som arbetade inom IT. Den empiriska undersökningen bidrog med nya utmaningar som inte identifierades i litteraturen, dessa presenteras i diskussionen. I slutsatse
The increased use of knowledge within organizations has contributed to the development of Knowledge Management (KM). The processes of KM are developed for larger organizations. This creates problems when they are directly applied on a SME (Small and Medium Enterprises), which is characterized by a lack of resources and standardization. Additional problems arise within consulting organizations when work towards the customer is prioritized above organizational-development. This study focuses on consulting SMEs and the issues that arise through their KM- development. Abstract Through a literature-review we identified three problematic areas for KM-processes within consulting SMEs. The areas are codification, organizational structure and creation of a knowledge-friendly environment. Within each problematic area there were additional challenges that later was studied empirically. This study was done at two consulting-SMEs, both working within the field of IT. The empirical study contributed with new challenges that will be presented during the discussion

Dagens samhälle strävar efter allt fler miljövänliga lösningar på energiförsörjning. Alla letar efter nya miljövänliga energikällor, men detta arbete går långsamt framåt samtidigt som behovet av energi ständigt ökar. Det är därför viktigt att man vidareutvecklar de miljövänliga lösningar som redan finns, så att de i så stor grad som möjligt täcker det ständigt ökade behovet. Fjärrvärme är ett kostnadseffektivt och miljövänligt alternativ som täcker en stor del av det behov av värme och varmvatten som finns inom både bostäder och industrier. Fjärrvärme har funnits i Sverige sen slutet på fyrtiotalet och har sedan dess vuxit, och täcker idag cirka 40 % av värmemarknaden i Sverige. Vi har i detta projekt studerat de system som idag används för övervakning och styrning av fjärrvärmenät. Vi har även satt oss in i hur det stora Absinthe-projektet ska göra energiproduktionen mer effektiv. Vår rapport är en del av forskningsprojektet Absinthe vars grundidé är att med hjälp av agentteknologi förbättra kontroll och övervakning av fjärrvärmenät. Vi har studerat de möjliga användarna av Absinthe-systemet, och utifrån deras behov och Absinthe-projektets grundtankar utvecklat ett användargränssnitt.

The building industry are currently going through a huge alteration. The introduction of BIM (Building Information Modeling). Which also implements a lot of new ways of solving problems that building modeling can cause. This report is written for Uppsala University in cooperation with Temagruppen in Uppsala. However, it contains a comparison between two different systems that checks building models. Temagruppen invested in a new Swedish adaptation of a software called Solibri Model Checker. This Software controlling the availability in building models, it also introduces a new way of interaction between different instances during a building project. The definition of the report is availability in public buildings. A building model has been designed in Revit, then imported to Solibri Model Checker who controls the availability and creates a report of certain design fault. Interviews are given to get a look into how the work with availability controls currently works at Temagurppuen. This results in a discussion of benefits and disadvantages of the two different methods. The result finally shows that certain work can be more effectively done with Solibri Model Checker. But availability contains more than just disabled impairment. Visual- and cognitive impairment can’t still be controlled by just a computer software.

The overall purpose of this essay is to contribute with knowledge about medias portraying. This by examining whether the two terrorists Rakhmat Akilov and Brenton Tarrant is presented differently in the two Swedish newspapers Aftonbladet and Expressen. These two terrorists were chosen because of their different backgrounds. It also aims to study whether the medias portrayal of the terrorists reproduce mechanisms between ”us and them”. The method that was used in this essay was a content analysis with a qualitative approach as the essay aims to examine the entirety of the articles and to capture the central content that they present. The theories that has been used to analyze the empirical data is Orientalism by Edward Said and the theory of othering. These have been used as a key to understand the representations. The result of this essay shows that the representations of the terrorists both have similarities and differences. The portraying of Akilov have focused on what sets him apart from ”us” and he is described as an individual who is a part of something structural. In the case of Brenton Tarrant he is presented from a individualistic perspective, where the attack is explained by the individual and not by the group.

Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de TVA, est aujourd’hui à l’origine de nombreuses difficultés qui restent à résoudre. Dans la perspective de l’adaptation des règles régissant l’application du système thaïlandais de TVA à ces nouvelles réalités économiques, l’étude portant sur les « aspects internationaux de la TVA en Thaïlande » a pour ambition de présenter, à travers une analyse approfondie des aspects substantiels et procéduraux des réglementations fiscales thaïlandaises en la matière, leurs principaux éléments caractéristiques, en vue d’une mise en comparaison avec les principes généraux ou les bonnes pratiques recommandées par les organisations internationales. La démarche adoptée devait ainsi permettre d’identifier les faiblesses ou les insuffisances du système actuel et de formuler, à l’issue de ce diagnostic, des propositions pour l’amélioration de la TVA en Thaïlande
Introduced in 1992 as a replacement for the old business tax, value added tax (VAT) currently accounts for the essential part of the tax revenues in Thailand. In addition to the importance of such form of taxation in terms of revenue, the choice of tax reform in favour of VAT was seen as a necessary way to achieve greater tax neutrality with respect to treatment of cross-border transactions. However, in the context of the globalization of trade and the emergence of the intangible economy, the application of VAT to international trade of goods and services has caused a lot of important tax issues which are yet to be resolved. With a view to ensure successful adaptation of international taxation rules under the Thai VAT system to an ever-changing economic environment, the study on the "international aspects of VAT in Thailand" seeks to explore, through an in-depth analysis of the substantive and procedural aspects of the relevant tax rules, the main features of the international application of the Thai VAT system. The analysis of these features which shall then be examined, in light of general principles of taxation or best practices recommended by international organisations, should allow to identify the weaknesses or shortcomings of the current system and to offer suggestions for improvements of VAT in Thailand

La libre circulation des marchandises, des capitaux, des services et des personnes intervenue dès 1993, au sein de la Communauté européenne riche actuellement de 25 Etats membres a pour corollaire l’absence totale des contrôles aux frontières intra-communautaires. Face à cette situation inédite, il s’avère très difficile de lutter contre la fraude fiscale de plus en plus sophistiquée de type « carrousel » qui sévit au sein de la communauté européenne. L’une des solutions serait d’adapter le contrôle aux nouveaux mécanismes de fraude, c’est-à-dire que les Etats fassent de l’assistance mutuelle un outil quotidien de contrôle fiscal et insuffler pour cela une véritable culture communautaire au sein des administrations fiscales à tous les échelons. Le contrôle fiscal suppose en outre une modernisation importante des méthodes de contrôle. Une attention particulière peut être orientée sur la mise en place des systèmes nationaux d’analyse de risque et de l’audit informatisé. C’est à ce titre que le contrôle du recouvrement de la TVA intra-communautaire peut s’avérer efficace
The open market of capital, free movement of peuple, goods and services started in the year 1993 within the European community today increased to 25 members countries and the corollary of this is the absence of a total inter community control. What emerged as regards this situation without precedent, is that it seems very difficult to fight against the act of fraudulent fiscal control more and more sophisticated that is loose out within the European Community. One of the plausible solutions is to adapt the fiscal control to the new system of fraud, which mean that the members states should engage in a regular mutual assistance on fiscal control and introduce a European system of fiscal control within their administrations in every domain. The fiscal control is suppose to be modernised according to the new mecanismes of contrôle. A particular attention should be placed on the national risk analysis and a computerized auditing system. It is the only way to improve the efficiency of the inter-commuity added value tax recovery

L'assujettissement des prestations de services à la TVA implique notamment leur qualification et la détermination de leur territorialité. Leur qualification s'opère en deux étapes, leur caractérisation puis leur classification. L'opération de classification soulève des difficultés dans la mesure où les concepts communautaires employés par les règles de territorialité n'ont pas été, dans leur grande majorité, définis par la sixième directive ou par la CJCE. La détermination de la territorialité des prestations de services au regard de la TVA comprend, quant à elle, la localisation des prestations de services sur un territoire donné puis la détermination du redevable de la TVA pour l'opération en cause. Bien que la localisation présente une importance certaine puisque c'est cette opération qui va déterminer le corps de règles applicables à la prestation de services, c'est en réalité la détermination du redevable qui constitue la pierre angulaire du système. C'est, en effet, le redevable qui aura la charge de collecter la taxe et qui supportera également les obligations administratives exigées par l'administration fiscale locale.

La queue de l'aire tegmentale ventrale (tVTA) est une région cérébrale GABAergique localisée en arrière de la VTA. Elle projette de façon massive aux neurones dopaminergiques des groupes A9 et A10 du mésencéphale à l'origine des systèmes nigrostrié et mésolimbique. Ces systèmes sont impliqués dans de nombreuses fonctions comme la motricité et les comportements associés aux drogues. L'objectif de ma thèse est d'étudier le rôle de la tVTA via ses projections sur ces systèmes. Pour cela, nous avons utilisé des approches variées comprenant l'immunohistochimie, la pharmacologie in vivo,l'électrophysiologie in vivo et l'étude du comportement moteur. Parmi un ensemble de drogues appartenant à différentes classes, l'activation moléculaire de la tVTA sous forme de l'induction de FosB/ΔFosB est spécifique des psychostimulants et dépend de la dopamine. D'un point de vue physiologique, la tVTA exerce un tonus inhibiteur sur les neurones dopaminergiques de la VTA et joue un rôle crucial dans leur désinhibition par la morphine. Enfin, des lésions de la tVTA influencent des comportements dépendant du système nigrostrié comme le comportement de rotation provoqué par l'amphétamine, les performances motrices et l'apprentissage moteur
The tail of the ventral tegmenta area (tVTA) is a GABAergic brain region located behind the VTA. It projects massively to dopaminergic neurons in mesencephalic A9 and A10 groups leading to nigrostriatal and mesolimbic systems that play a role in fonctions like motricity and drug-related behaviours. The objective of my thesis is to study the tVTA role through its projections to these systems. For that, we used various approaches including immunohistochemistry, in vivo pharmacology, in vivo electrophysiology, and motor behaviour. Between various drugs belonging to different classes, molecular activation of the tVTA by FosB/ΔFosB induction is only observed following psychostimulant treatment and is mediated by dopamine. From a physiological point of view, the tVTA exerts an inhibitory tone onto VTA dopamine neurons and plays a crucial role in morphine-induced desinhibition. Finally, tVTA lesions modulate nigrostriatal system mediated behaviour like amphetamine-induced rotational behaviour, motor coordination and motor skill learning

As today's school market is constantly evolving with more and more private schools being started, the municipal high schools have gotten more competition than ever. Pupils have greater freedom of choice to choose their high school and thus require increased efforts for marketing purposes. We have, through a rhetorical text analysis, analyzed the web-based texts from one municipal and one independent high school's homepage to find out the differences and similarities that exist between the two. We have also examined the emotional and rational values that underlie the rhetorical form of the texts. The two schools we have analyzed are the private school Thoren Business School and the municipal school Sundsta-Älvkullegymnasiet. The result of a total of seven analyzed texts shows that the two high schools have a similar rhetorical base in the material, but that the tonality of the texts is what sets them apart. Both schools appeal strongly to the emotional pathos by focusing on the student's individual development and its future in two different ways. Thoren, who profiles themselves as a "business school" has an explicit sales focus in his texts, while Sundsta-Älvkullegymnasiet sells itself by focusing on what the student can add to the school instead of the opposite.

Cette thèse a étudié, dans un modèle rongeur de la maladie de Parkinson avec lésion bilatérale de la substance noire, la présence de symptômes moteurs et non moteurs, ces derniers couvrant les aspects liés à la prise alimentaire, la douleur et la dépression. Nous avons montré qu’une co-lésion de la queue de l’aire tegmentale ventrale (tVTA) est suffisante pour bloquer ces symptômes de type parkinsonien. Nous avons ensuite étudié l'influence du système dopaminergique sur le choix alimentaire en détruisant sélectivement les neurones dopaminergiques ou leurs champs terminaux et en testant les animaux pour leur réponse à un régime riche en sucre et en graisses. Nous avons observé une augmentation de l'apport en graisses avec la perte des terminaisons dopaminergiques, ou un blocage des récepteurs D1, dans la partie rostrale du noyau accumbens latéral. Enfin, nous avons montré une augmentation de la transmission synaptique excitatrice dans la tVTA associée au développement du désespoir acquis chez le rat. Ces travaux ont ainsi contribué au progrès de nos connaissances sur les systèmes dopaminergiques centraux et le comportement, affectant la motricité, la douleur, la prise alimentaire et l'humeur
This thesis investigated a rodent model of Parkinson’s disease, with a bilateral lesion of the substantia nigra, for the presence of motor and non-motor symptoms, with the latter covering aspects related to food intake, pain, and depression. We showed that a co-lesion of the tail of the ventral tegmental area (tVTA) is sufficient to reverse these parkinsonian-like symptoms. We next studied the influence of the dopaminergic system on food choice by selectively destroying dopamine neurons and their terminals and testing the animals with a free-choice high-fat high-sugar diet. We reported an increase in fat intake with the loss of dopaminergic transmission, or the blockade of D1 receptors, in the rostral part of the lateral nucleus accumbens. Finally, we showed an increased excitatory synaptic transmission in the tVTA associated with the development of learned helplessness in rats. Overall, this work has thus contributed to the progress of our knowledge of central dopaminergic systems’ influence on behavior, affecting motor skills, pain, food intake, and mood

Impôt général de consommation qui frappe la dépense ou la consommation, ainsi que l’introduction en Guinée de biens ou de services, la TVA est un impôt propice à une maximisation des recettes fiscales dont l’État a besoin pour financer son développement. Ses nombreux avantages et qualités, notamment sa productivité financière, sa neutralité économique, ses possibilités à moderniser un système fiscal, etc., qui ont motivé la Guinée à opter pour ce mode de taxation, en 1996, sont remis en cause. Le système de la TVA en Guinée gagnerait à être réexaminé. Des mécanismes plus rigoureux permettraient de mieux intégrer la TVA au système fiscal et de promouvoir un environnement économique et budgétaire favorable en République de Guinée : l’instauration du taux de la TVA réduit jusqu’à zéro à la place des exonérations, l’élimination de la limitation de droit à déduction, ou encore la définition de normes de reversement de la taxe pour certaines catégories de contribuables et la gestion efficace de la retenue à la source sont des démarches, parmi tant d’autres, à mettre en œuvre pour soulager les entreprises et améliorer le système de la TVA en Guinée
General tax of consumption that applies on expense or consumption, as well as import of goods and services to Guinea, the VAT is a tax tool to maximize tax revenues needed by the State to finance its development. Its many advantages and quality, such as its financial productivity, economic neutrality, possibility of financial system modernization, etc. that motivated Guinea to opt for that tax mode, in 1996, are now contested. The Guinean VAT system will gain to be revisited. Rigorous mechanisms will allow the integration of the VAT in the tax system, and promote a better economic and budget environment in Republic of Guinea: The instauration of a VAT with a lowered rate to near zero, to replace exonerations; the suppression of limitation for tax deductions; or the definition of norms of tax return for some categories of taxpayers, and the efficient management tax collected at the source, are processes amount many others, to implement in order to give some relieve to businesses and improve the VAT system in Guinea

Syftet med denna studie har varit att undersöka, med diskursanalys som metod, hur den som är misstänkt för brott konstrueras och vilka maktdiskurser som kan exponeras i två textmaterial utgivna av det svenska rättsväsendet. Det huvudsakliga empiriska materialet är rapporten Häktningstider och restriktioner och det andra textmaterialet som används av Kriminalvården och som finns tillgängligt för häktade är, Information till häktade. Teorier som används utöver diskursanalys och Michel Foucault, är Erving Goffmans teori om totala institutioner. Uppsatsens resultat visar på att ”den misstänkte” konstrueras i de två textmaterialen, i stor grad som mer än bara misstänkt, utan i flera hänseenden som implicit skyldig, trots att denna bara är misstänkt för brott. Vidare exponeras inom ”häktesdiskursen” en diskrepans mellan två teman: utredning och humanitet. Maktdiskursen eller maktutövandet förekommer i utredningstemat. Det är detta tema som legitimeras i störst utsträckning, på bekostnad av humanitetstemat. Dessa resultat visar på att det Svenska rättsväsendet har en förtryckande funktion mot den som sitter frihetsberövad, misstänkt för brott. Resultaten diskuteras i förhållande till tidigare forskning omfattande både häkte och anstalt som tar upp ämnen som psykisk ohälsa och antiterroristmetoder.

Syfte Vårt syfte med denna uppsats är att beskriva och förklara controllers olika roller i två stora företag som arbetar med sin controllerfunktion på olika nivåer. Vi vill skapa en fördjupad förståelse för controllerrollen och hur rollen påverkas av förväntningar från olika nivåer i företaget och controllerns position i företaget. Bakgrund Controllerrollen är under ständig förändring och det finns mycket forskning kring controllers. Det finns dock ett kunskapsgap som vi vill fylla när det gäller hur controllers roller påverkas utifrån förväntningar och position i företaget. Problemformulering Hur påverkar förväntningar och position i företaget controllers roller i ett företag? Metod Denna kvalitativa undersökning bygger på en induktiv ansats för att försöka fördjupa läsarens förståelse för området. Insamlade teorier och genomförda intervjuer tolkas genom ett hermeneutiskt synsätt. Vi har genomfört intervjuer på två stora svenska företag med sex olika controllers. Slutsats Varje controllerroll är unik och det är svårt att kategorisera controllers i bestämda fack. För varje controller som undersöks uppstår en ny kombination av controllerroller. Osäkerhet i rollen kan leda till att controllers tar hjälp av sin chef för att prioritera i sin roll. Överlag har controllers ingen formell beslutsmakt utan är indirekt aktiva i beslutsfattandet genom att ta fram beslutsunderlag, och besitter därigenom informell makt istället. Controllers roller påverkas även av ledningens tillit och graden av frihet som tilldelas controllern. Genom att controllers agerar flexibelt kan de motverka rolltvetydighet. Controllers påverkas även av var de är positionerad i företaget då de förväntas vara mest lojala mot den delen av organisationen de är anställda i.
Purpose Our purpose of this paper is to describe and explain the controllers different roles in two large companies who work with their controller function at various levels. We want to create a deeper understanding of controller roles and how the role is influenced by expectations from various levels of the company and the controller's position in the company. Background The controller role is constantly changing and there is much research on the controllers. However, there is a knowledge gap we want to fill in terms of how expectations and position in the company affects controllers roles. Research question How do expectations and position in the company affect controllers roles in a company? Methods This qualitative study is based on an inductiv approach to try to deepen the reader's understanding of the area. Collected theories and conducted interviews are interpreted by a hermeneutic approach. We conducted interviews at two large Swedish company with six different controllers. Conclusion Each controller role is unique and it is difficult to categorize the controllers in specific compartments. With every studied controller there is a new combination of controller roles. Insecurity in the role can result in controllers taking help of his boss to priority in their role. Overall, controllers have no formal power in decision making but is indirectly active in decision-making by providing decision basic data, and instead posses informal power in decision making. Controllers roles are also affected by the trust of the management and the degree of freedom controllers have been assigned. By acting flexible, controllers can work against role ambiguity. The position in the company also affects the controllers as they are expected to be most loyal to the part of the organization they are employed in.