943 resultados para interest of tax collection or tax inspection


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Alcohol (ethanol) is consumed on a daily basis by a large fraction of the population, and in many countries, light-to-moderate alcohol consumption is considered as an integral part of the diet. Although the relationship between alcohol intake and obesity is controversial, regular consumption of alcohol, through its effects in suppressing fat oxidation, is regarded as a risk factor for weight gain, increased abdominal obesity and hypertriglyceridemia. Indeed, alcohol taken with a meal leads to an increase in postprandial lipemia-an effect on postprandial metabolism that is opposite to that observed with exercise. Furthermore, although regular exercise training and/or a preprandial exercise session reduce postprandial lipemia independently of alcohol ingestion, the exercise-induced reduction in postprandial lipemia is nonetheless less pronounced when alcohol is also consumed with the meal. Whether or not alcohol influences exercise and sport performance remains contradictory. It is believed that alcohol has deleterious effects on the performance, although it may contribute to reduce pain and anxiety. The alcohol effects on sports performance depend on the type and dosage of alcohol, acute vs chronic administration, the alcohol elimination rate as well as the type of exercise.

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The purpose of our study was to update the safety and efficacy results of radioimmunotherapy in relapsed or resistant indolent or transformed non-Hodgkin lymphoma. Methods: More than 9 y ago, we treated 12 indolent and 4 transformed, relapsed or refractory lymphoma patients with a single administration of nonmyeloablative therapy with tositumomab and I-131-tositumomab. The 16 patients had a mean of 3.1 (range, 1-6) previous chemotherapy and antibody treatments. Results: Six of 12 relapsed indolent lymphoma patients remain disease-free a mean of 9.8 y (range, 8.6-10.7 y) after radioimmunotherapy. Three of 4 transformed lymphoma patients progressed after radioimmunotherapy, and 1 patient had a partial response of 10 mo. Conclusion: Optimal patient benefit might be obtained in indolent lymphoma when administering radioimmunotherapy up-front in combination with chemotherapy and rituximab treatment. However, these results show that radioimmunotherapy alone achieved long-lasting remissions in 6 of 12 (50%) indolent lymphoma patients in relapse after 1 or multiple chemotherapies.

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This study examined the effects of ibotenic acid-induced lesions of the hippocampus, subiculum and hippocampus +/- subiculum upon the capacity of rats to learn and perform a series of allocentric spatial learning tasks in an open-field water maze. The lesions were made by infusing small volumes of the neurotoxin at a total of 26 (hippocampus) or 20 (subiculum) sites intended to achieve complete target cell loss but minimal extratarget damage. The regional extent and axon-sparing nature of these lesions was evaluated using both cresyl violet and Fink - Heimer stained sections. The behavioural findings indicated that both the hippocampus and subiculum lesions caused impairment to the initial postoperative acquisition of place navigation but did not prevent eventual learning to levels of performance almost as effective as those of controls. However, overtraining of the hippocampus + subiculum lesioned rats did not result in significant place learning. Qualitative observations of the paths taken to find a hidden escape platform indicated that different strategies were deployed by hippocampal and subiculum lesioned groups. Subsequent training on a delayed matching to place task revealed a deficit in all lesioned groups across a range of sample choice intervals, but the subiculum lesioned group was less impaired than the group with the hippocampal lesion. Finally, unoperated control rats given both the initial training and overtraining were later given either a hippocampal lesion or sham surgery. The hippocampal lesioned rats were impaired during a subsequent retention/relearning phase. Together, these findings suggest that total hippocampal cell loss may cause a dual deficit: a slower rate of place learning and a separate navigational impairment. The prospect of unravelling dissociable components of allocentric spatial learning is discussed.

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Tutkimuksen tavoitteena on tarkastella tekijöitä, joista ydinosaaminen muodostuu, sekä sitä kuinka yritykset voisivat parhaiten hyödyntää omia resurssejaan ja osaamistaan tunnistetun ydinosaamisen avulla. Teoria osuudessa käydään läpi kuinka ydinosaaminen on kirjallisuudessa määritelty ja miten yritykset voivat sen määritellä sisäisesti itselleen. Empiirisessä osiossa käydään läpi Telecom Business Research Centerissä tehdyn kvantitatiivisen selvityksen pohjalta valitut kolme sisällöntuottaja case - yritystä sekä kuvataan näiden osaamista. Tiedot yrityksistä perustuvat niiden edustajille tehtyihin haastatteluihin ja heidän käsitykseensä omasta yrityksestään. Tämä näkemys on tutkimuksen kannalta äärimmäisen relevanttia, koska ydinosaamisen määrittely tehdään yrityksessä sisäisesti juuri haastatellun kaltaisten yrityksen ydintoimijoiden toimesta. Varsinaisten case -yritysten lisäksi käydään läpi käytännön tapaus action-oriented -tutkimusosuudessa. Tutkimusta ja siinä käsiteltyjä esimerkkejä tulisi hyödyntää yrityksen oman ydinosaamisselvityksen apuna prosessin varrella.

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La perception du patient vis-à-vis de son médecin traitant (MT) a suscité beaucoup de recherches et d'interet, notamment à cause de l'importance de la relation médecin-patient nécessaire à la qualité des soins. En Suisse, dans un contexte de libre choix du médecin, le rôle de MT peut être assumé par un generalise mais aussi, théoriquement, par un spécialiste. La fréquence de cette situation est cependant inconnue de même que son impact sur l'expérience des patients. L'objectif principal de cette etude était de décrire l'expérience des personnes âgées du canton de Vaud auprès de leur medecin traitant et de tester l'hypothèse selon laquelle cette expérience serait différente lorsque le MT est décrit comme « Généraliste » (MT Gén) ou comme « Spécialiste » (MT Spéc). Méthode : La recherche a été effectuée sur la base des données d'une enquête par questionnaire, envoyé à la population lausannoise participant à l'étude Lc65+ et à un échantillon supplémentaire de personnes agees de 68 ans ou plus sélectionnées aléatoirement dans le canton de Vaud. L'analyse a porté sur 17 items relatifs à la perception qu'ont les patients de leur MT, regroupés en 4 thèmes ? Access,bihte/Disponibilité, Relation Médecin-Patient, Information et Continuité des soins Nous ayons également analysé le recours déclaré aux soins ambulatoires, aux consultations de services d urgence, ainsi qu'aux actes de prévention. Les différences de perception et de recours selon le type de MT (Gen vs Spéc) ont été analysées par des modèles multivariés tenant compte de l'âge du sexe de I education, de la morbidité, de la présence de symptômes dépressifs et de la durée de la relation medecin-patient. Résultats : Les participants ont exprimé une perception favorable de leur MT à des taux excédant 75% pour la plupart des 17 items. Cependant, seulement 38 à 51% des participants ont répondu positivement aux questions relatives à la disponibilité en dehors des heures d'ouvertures, à l'accès au MT le soir ou en tin de semaine, à la possibilité de visites à domicile, à la probabilité de se voir prescrire des medicaments coûteux en cas de besoin, ou à la connaissance du médecin des médicaments en vente libre que le patient consomme. Les analyses bivariées et multivariées n'ont pas montré de différence entre les groupes MT Gén et MT Spec quant à la perception qu'ont les patients de leur MT, au recours aux actes de prévention ou aux services de santé. Conclusion : L'expérience des personnes interrogées était globalement positive, à part quelques questions concernant principalement le thème de l'Accessibilité/Disponibilité du MT. Nous n'avons pas mis en evidence de différence de perception ou de recours aux soins entre les deux groupes que nous avons analyses pour tester notre hypothèse. Perspective : Cette étude connaît des limites (données rapportées par les participants, groupe des MT Spéc de taille restreinte, absence de données sur les non-répondants, possible conflit de loyauté vis-à-vis du MT pour certaines questions) mais repose sur un large échantillon lui conférant une puissance suffisante, aléatoirement sélectionné dans une population géographiquement définie. Bien que ces résultats ne soient généralisables qu'au canton de Vaud, elle montre d'abord que les spécialistes reconnus comme MT s'inscrivent généralement dans des disciplines impliquant une formation en medec.ne interne. Dans cette circonstance, elle ne met en évidence aucune différence de résultats entre les personnes âgées traitées par un MT généraliste ou spécialiste.

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ABSTRACT In section XII of the First Inquiry, Hume refers to the two Hellenistic schools of skepticism (Academic and Pyrrhonian) to present his own view of skepticism, which, however, depends on the ancient skeptics mainly indirectly. Hume's view of skepticism depends crucially on Descartes and post-Cartesian philosophers such as Pascal, Huet, Foucher and Bayle, who reacted skeptically to major Cartesian doctrines but followed one version or other of Descartes's methodical doubt. Although all these post-Cartesian philosophers are relevant in section XII, I focus on the topics in which Descartes himself-besides his skeptical followers-seems directly relevant. After an introductory section (I) on Julia Annas' and Richard Popkin's views of Hume's relation to, respectively, ancient and modern skepticism, I turn to section XII and examine what Hume calls (II) "consequent skepticism about the senses," (III) "antecedent skepticism," and (IV) "Academic skepticism."

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The study explores knowledge transfer between retiring employees and their successors in expert work. My aim is to ascertain whether there is knowledge development or building new knowledge related to this organisational knowledge transfer between generations; in other words, is the transfer of knowledge from experienced, retiring employees to their successors merely retention of the existing organisational knowledge by distributing it from one individual to another or does this transfer lead to building new and meaningful organisational knowledge. I call knowledge transfer between generations and the possibly related knowledge building in this study knowledge sharing between generations. The study examines the organisation and knowledge management from a knowledge-based and constructionist view. From this standpoint, I see knowledge transfer as an interactive process, and the exploration is based on how the people involved in this process understand and experience the phenomenon studied. The research method is organisational ethnography. I conducted the analysis of data using thematic analysis and the articulation method, which has not been used before in organisational knowledge studies. The primary empirical data consists of theme interviews with twelve employees involved in knowledge transfer in the organisation being studied and five follow-up theme interviews. Six of the interviewees are expert duty employees due to retire shortly, and six are their successors. All those participating in the follow-up interviews are successors of those soon to retire from their expert responsibilities. The organisation in the study is a medium-sized Finnish firm, which designs and manufactures electrical equipment and systems for the global market. The results of the study show that expert work-related knowledge transfer between generations can mean knowledge building which produces new, meaningful knowledge for the organisation. This knowledge is distributed in the organisation to all those that find it useful in increasing the efficiency and competitiveness of the whole organisation. The transfer and building of knowledge together create an act of knowledge sharing between generations where the building of knowledge presupposes transfer. Knowledge sharing proceeds between the expert and the novice through eight phases. During the phases of knowledge transfer the expert guides the novice to absorb the knowledge to be transferred. With the expert’s help the novice gradually comes to understand the knowledge and in the end he or she is capable of using it in his or her work. During the phases of knowledge building the expert helps the novice to further develop the knowledge being transferred so that it becomes new, useful knowledge for the organisation. After that the novice takes the built knowledge to use in his or her work. Based on the results of the study, knowledge sharing between generations takes place in interaction and ends when knowledge is taken to use. The results I obtained in the interviews by the articulation method show that knowledge sharing between generations is shaped by the novices’ conceptions of their own work goals, knowledge needs and duties. These are not only based on the official definition of the work, but also how the novices find their work or how they prioritise the given objectives and responsibilities. The study shows that the novices see their work primarily as maintenance or development. Those primarily involved in maintenance duties do not necessarily need knowledge defined as transferred between generations. Therefore, they do not necessarily transfer knowledge with their assigned experts, even though this can happen in favourable circumstances. They do not build knowledge because their view of their work goals and duties does not require the building of new knowledge. Those primarily involved in development duties, however, do need knowledge available from their assigned experts. Therefore, regardless of circumstances they transfer knowledge with their assigned experts and also build knowledge because their work goals and duties create a basis for building new knowledge. The literature on knowledge transfer between generations has focused on describing either the knowledge being transferred or the means by which it is transferred. Based on the results of this study, however, knowledge sharing between generations, that is, transfer and building is determined by how the novice considers his or her own knowledge needs and work practices. This is why studies on knowledge sharing between generations and its implementation should be based not only on the knowledge content and how it is shared, but also on the context of the work in which the novice interprets and shares knowledge. The existing literature has not considered the possibility that knowledge transfer between generations may mean building knowledge. The results of this study, however, show that this is possible. In knowledge building, the expert’s existing organisational knowledge is combined with the new knowledge that the novice brings to the organisation. In their interaction this combination of the expert’s “old” and the novice’s “new” knowledge becomes new, meaningful organisational knowledge. Previous studies show that knowledge development between the members of an organisation is the prerequisite for organisational renewal which in turn is essential for improved competitiveness. Against this background, knowledge building enables organisational renewal and thus enhances competitiveness. Hence, when knowledge transfer between generations is followed by knowledge building, the organisation kills two birds with one stone. In knowledge transfer the organisation retains the existing knowledge and thus maintains its competitiveness. In knowledge building the organisation developsnew knowledge and thus improves its competitiveness.