Since the aging problem became increasingly serious all around the world, the solution of aged care turns to an important issue which received wide concerning. As China own the one fifth population of the world, a well formed aged care system is urgently needed. The aim of this paper is to explore a possible form to relieve the more and more severe aged care pressure by taking Hangzhou as an empir

Abstract Author: Elin Jonasson Title: The individualizations insidious beauty – a qualitative study of adolescent’s different ways to handle the individualization from a professional perspective (Translated title) Supervisor: Lina Ponnert Assessor: Anders Östnäs This paper aims to highlight the professionals' perspective of adolescent mental health in relation to individualism.The study is bas

The work has several aims, which are linked to each other. The first aim is to define the term and the concept behind “normal commercial operations” which was introduced alongside with the concept of abuse of rights in the field of VAT and show its role. The second aim is to draw a line on value shifting, define its essential features and prerequisites. The third and the principal aim is to invest

Syftet med denna uppsats är att undersöka förekomsten av sexuella övergrepp på min-deråriga i Folkrepubliken Kina, särskilt under 1950-talet. Källmaterialet utgörs av samtida empirisk forskning och interna dokument från kinesiska myndigheter som behandlar äm-net sexuella övergrepp på minderåriga i Kina. En fallstudie har även gjorts på opublice-rade och primära källor för att ge en inblick i hur d

The doctrine of utmost good faith in insurance contracts has long been a part of English law. It was codified with the Marine Insurance Act 1906. In the pre-formation stage the doctrine consists of a duty to avoid non-disclosure and misrepresentation. Which facts are to be disclosed or represented under the doctrine is determined by a test of materiality. The assured does not have a duty to disclo

Finding a meaningful life for residents with dementia - a qualitative study based on caregivers perspectives The aim of the essay was to study how the caregivers in an accommodation can give a resident with the diagnosis dementia, a meaningful and active existence. The aim was also to find out when shifting housing is timely for the resident. We have focused on two kinds of accommodations; one fo

The precise valuation and correct assessment of the value of imported goods should be preceded by determining the value of imported goods for Customs purposes. The provisions regulating the Customs valuation are overlapped and complicated; the reason which prompted the Author, through this paper, to eliminate this overlaps and simplify the complexity, using a new approach represented by reclassify

Den 1 januari 2009 trädde en ny lag ikraft som begränsar avdragsrätten för ränta i vissa fall. Lagen kom som en reaktion på ett av Skatteverket uppmärksammat skatteupplägg som beräknades minska den svenska skattebasen med miljardbelopp. Skatteverket tog initiativet till lagstiftningen då man ansåg det nödvändigt att förhindra skatteplanering inom koncerner där ränteavdrag utnyttjas för att överfJanuary 1, 2009 a new legislation entered into force which limits the deductibility of interest in some cases. The law came in response to an observed tax evasion structure which expected to decrease the Swedish tax base by billions. The Swedish Tax Agency initiated the legislation since they deemed it necessary to prevent tax avoidance within company groups where interest deductibility was used

In this paper we investigate the international profitability of momentum strategies for a number of countries during the time period between 1995 and 2010. Positive abnormal returns were generated over 3 to 12 months by strategies buying the best past performance stocks and selling the worst past performance stocks. Although adjustments for risk-, size- and value factors didn’t result in any signi

I det här arbetet belyses en problematik i begreppet skolk som tar avstamp i nio berättelser från gymnasieelever på ett naturvetenskapligt program. Problematiken mynnar ut i en diskussion som ifrågasätter tillämpning av olovlig frånvaro som universal definition till skolk. Syftet är att samla in gymnasieelevers idéer och föreställningar om skolk för att belysa vad skolk är och vilka betydelser el

Purpose: The purpose of this paper is to estimate different industries’ default rate correlation over time. The intention is to observe if banks have any diversification opportunities in their corporate loan portfolio and to what extent this may disappear in stressful economic situations. Methodology: In this paper, the dynamic conditional correlation model is applied to analyze the default corr

Women gain less advantage than men in the history of neoliberalism. In this thesis, the author reviews the influence of neoliberal globalization on local women in the comparison of Swedish and Chinese context and discovers their different ways of doing gender. In order to examine the impact of neoliberal capitalism and globalization upon Chinese indigenous women, the author reviews a Mosuo documen

VAT was first introduced in China in 1979 as an experiment, and was officially imposed in 1984. Since then VAT has been contributing a substantial portion to tax revenue of the state. China, like any other countries in the world, has been facing enormous VAT fraud/evasion, including but not limited to phony VAT invoices fraud and export VAT refund fraud. China has been planning to promulgate a VAT

Syfte:Genom analysen av våra fallstudier, bidra till en ökad förståelse av fenomenet Social Entreprenörskap. Metod: Studien omfattar en kvalitativ forskningsmetod med en abduktivt ansats och är en multiple fallstudie på två multinationella företag; Tetra Pak och Danone Group. Teoretiska perspektiv: Under studien har vi använt oss av teorier om Socialt entreprenörskap, andra begrepp och teorier som

Sammanfattning Vår omgivning genomgår ständig förändring för att utvecklas och förnyas. Verksamheter i samhället arbetar mot nya strukturer för att öka såväl effektivitet som produktivitet. I följande uppsats är syftet att undersöka hur en verksamhets medarbetare upplever att de påverkas av organisatoriska förändringar. Studien baseras på ett sjukhus som genomgått två olika förändringsprocesser, f

Den här fallstudien avser att undersöka hur sjuksköterskors möte med vårdtagare inverkar på deras arbetsmiljö och välbefinnande. Genomgående i hela uppsatsen är tre huvudsakliga teman; patientkontakt, hälsa och ledningens arbete. För att undersöka detta genomfördes studien med kvalitativ metod, med ett fenomenologiskt perspektiv. Valet av metod uppkom ur intresset för den enskilda individen och d

The aim of this study was to examine the probation inspector, how the percieve their professional role and discretion, and how they experience their work with emphasis on the dual roles of control and support. This is a qualitative study where I interviewed four probation inspectors from a probation office in southern Sweden. The concepts which I applied in the analyze were social psychology, sym

Commodity prices rose jointly to record levels during the past decade and it has been argued that this development is due to macroeconomic factors. Frankel has presented a theory which explains commodity prices to be negatively correlated to real interest rates. This paper empirically investigates if the real interest rate negatively affects commodity prices and if they exhibit overshooting charac