Transfer pricing documentation differences in Finland and China - Case company study

This Master’s Thesis deals with the topic of transfer pricing documentation in Finland and China. The goal of the research is to find what kind of differences exist in a single case company’s transfer pricing documentation when following Chinese or Finnish transfer pricing regulations. The study is carried out as a case study research. The theoretical framework consists of information from different transfer pricing topics and transfer pricing documentation regulations in China and Finland. The main research material was the case company’s transfer pricing documents with the support of open discus-sion with one of the case company’s employees. The study compared the 2009 and 2010 documents. The 2009 document was done based on the Finnish method while the 2010 document was based on the Chinese documentation principles. The conclusion made is that the content of the documents was heavily similar, while the main differences come in the way the content is presented and the level of detail used in the documents.

AOD 2.0: A category based submission add-on for DSpace 4.0

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Molecular systematics of Thorea (Rhodophyta, Thoreales) species in Brazil

This study aimed to evaluate species level taxonomy and phylogenetic relationship among Thorea species in Brazil and other regions of the world using two molecular markers - RUBISCO large subunit plastid gene (rbcL) and nuclear small-subunit ribosomal DNA (SSU rDNA). Three samples of Thorea from Brazil (states of Mato Grosso do Sul and São Paulo) and one sample from Dominican Republic (DR) were sequenced. Analyses based on partial sequences of rbcL (1,282 bp) and complete sequences of SSU (1,752 bp) were essentially congruent and revealed that Thoreales formed a distinct monophyletic clade, which had two major branches with high support, representing the genera Thorea and Nemalionopsis. Thorea clade had four main branches with high support for all analyses, each one representing the species: 1) T. gaudichaudii C. Agardh from Asia (Japan and Philippines) - this clade occurred only in the rbcL analyses; 2) T. violacea Bory from Asia (Japan) and North America (U.S.A. and DR); 3) T. hispida (Thore) Desvaux from Europe (England) and Asia (Japan); 4) a distinct group with the three Brazilian samples (sequence identity: rbcL 97.2%, 1,246 bp; SSU 96.0-98.1%, 1,699-1,720 bp). The Brazilian samples clearly formed a monophyletic clade based on both molecular markers and was interpreted as a separate species, for which we resurrected the name T. bachmannii Pujals. Morphological and molecular evidences indicate that the Thoreales is well-resolved at ordinal and generic levels. In contrast, Thorea species recognized by molecular data require additional characters (e.g. reproductive and chromosome numbers) to allow consistent and reliable taxonomic circumscription aiming at a world revision based on molecular and morphological evidences.

An overview of lignin metabolism and its effect on biomass recalcitrance

Lignin, after cellulose, is the second most abundant biopolymer on Earth, accounting for 30% of the organic carbon in the biosphere. It is considered an important evolutionary adaptation of plants during their transition from the aquatic environment to land, since it bestowed the early tracheophytes with physical support to stand upright and enabled long-distance transport of water and solutes by waterproofing the vascular tissue. Although essential for plant growth and development, lignin is the major plant cell wall component responsible for biomass recalcitrance to industrial processing. The fact that lignin is a non-linear aromatic polymer built with chemically diverse and poorly reactive linkages and a variety of monomer units precludes the ability of any single enzyme to properly recognize and degrade it. Consequently, the use of lignocellulosic feedstock as a renewable and sustainable resource for the production of biofuels and bio-based materials will depend on the identification and characterization of the factors that determine plant biomass recalcitrance, especially the highly complex phenolic polymer lignin. Here, we summarize the current knowledge regarding lignin metabolism in plants, its effect on biomass recalcitrance and the emergent strategies to modify biomass recalcitrance through metabolic engineering of the lignin pathway. In addition, the potential use of sugarcane as a second-generation biofuel crop and the advances in lignin-related studies in sugarcane are discussed.

Iceland's meltdown: the rise and fall of international banking in the North Atlantic

This paper shows how rapid privatization and liberalization of Iceland's small local banks around 2000, combined with well-developed crony relations among the elite, enabled a small group of financiers to leverage government-guaranteed deposits into a vast wave of mergers and acquisitions abroad, and redistribute enough of the profits back home to make the economy boom. Negative policy feedback loops were systematically undermined. The incoming left-wing government, with IMF support, has managed to protect the bulk of the population from the worst of the effects.

Democracia e eficiência: a difícil relação entre política e economia no debate contemporâneo

Democracy and efficiency: hard relations between politics and economy. Many economists see politics as an irrational activity. They also think state action usually generates market inefficiencies and democratic institutions, such as elections, often work as obstacles to sound economic measures. Showing that vision has been embedded into the main currents of economic thought since the last century, we also argue those ideas are exported to great part of contemporary political science, including the area of public policies. Examining the literature, we show that rational choice political scientists, as the economists, claim governability and effective decisions will be guaranteed mainly through concentrated arenas or through insulated arrangements able to protect policy makers from political interference. In other words, governability depends on the reduction of the political arenas. On the contrary, we reject this technocratic solution of splitting politics from economy. With the support of classical pluralist thinkers, we stand another conception, arguing politics is the privileged social space for building interests and values in an institutionalized way. The difficulties to surpass current international crises since 2008 reveal this is a crucial problem: reducing politics would prevent societies from improving institutional solutions which are the only ones able to give space to emerging conflicts and, then, reach eventual consensus around them.

Effect of Material Recycling on the Feasibility of Solid Recovered Fuel Fired Power Plant

This master’s thesis examines the effects of increased material recycling on different waste-to-energy concepts. With background study and a developed techno-economic computational method the feasibility of chosen scenarios with different combinations of mechanical treatment and waste firing technologies can be evaluated. The background study covers the waste scene of Finland, and potential market areas Poland and France. Calculated cases concentrate on municipal solid waste treatment in the Finnish operational environment. The chosen methodology to approach the objectives is techno-economic feasibility assessment. It combines calculation methods of literature and practical engineering to define the material and energy balances in chosen scenarios. The calculation results together with other operational and financial data can be concluded to net present values compared between the scenarios. For the comparison, four scenarios, most vital and alternative between each other, are established. The baseline scenario is grate firing of source separated mixed municipal solid waste. Second scenario is fluidized bed combustion of solid recovered fuel produced in mechanical treatment process with metal separation. Third scenario combines a biomaterial separation process to the solid recovered fuels preparation and in the last scenario plastics are separated in addition to the previous operations. The results indicated that the mechanical treatment scenarios still need to overcome some problems to become feasible. Problems are related to profitability, residue disposal and technical reliability. Many uncertainties are also related to the data gathered over waste characteristics, technical performance and markets. With legislative support and development of further processing technologies and markets of the recycled materials the scenarios with biomaterial and plastic separation may operate feasibly in the future.

Measuring Shared Value: How to Unlock Value by Linking Social and Business Results

Competitividad y valor compartido

Exploring exploration : career identity development and temperment /

Career identity exploration is a central component of the lives of undergraduate university students. Although students are encouraged to explore, it is unclear whether different methods of exploration are better suited for certain individuals. In the present study, quantitative data were collected to examine the relationship between shyness and various methods of exploration. Two hundred fifty-seven university undergraduate students (29 male), ranging in age from 17-25 years completed a 60-minute self-report questionnaire. Shyness, identity, identity distress, subjective dimensions of exploration (satisfaction with exploration, reasons for not exploring, helpfulness of exploration methods), foci of exploration (non-social, social, self, and environmental), approaches to exploration (breadth, depth), and moderating variables (social support, sociability) were measured. Shyness was positively correlated with moratorium (high exploration, low commitment) and uncorrelated with the other identity statuses. Shyness was also positively correlated with identity distress, and a predicted interaction between shyness and identity diffusion predicting career identity distress was supported. Shyness was negatively correlated with satisfaction with amount of exploration engaged in to-date. In addition, shyness was correlated with the likelihood of selecting too stressful and too anxiety provoking as reasons for engaging in less exploration than one would like. Expected relationships between shyness and beliefs about, and engagement in, various methods of exploration were largely non-significant. Exceptions to this were the negative correlations between shyness and engagement in social exploration, and beliefs about the helpfulness of social self-exploration, both of which were significant at a trend level. A predicted interaction between shyness and social support predicting total social exploration was supported, showing that high social support buffers the negative relationship between shyness and exploration; such a moderating relationship did not exist, however, between sociability, shyness and social exploration. Results suggest that although shy university students are engaged in career exploration, they are experiencing feelings of distress and dissatisfaction with their career identity exploration and development. Thus, to help shy students become successfiil in their exploration, it is important for counsellors, family members, and peers to be aware of the feelings the individuals are experiencing and help them reduce the anxiety and stress associated with the exploration process. One promising method, supported by the results in this study, is by encouraging shy individuals to explore with social support.

Examining the influence of the coach athlete relationship on motivation and performance in female rugby players

The purpose of the study was two-fold; first, the association between interpersonal coaching styles and self-determined motivation was examined, followed by the investigation of the motivation-performance relationship. Participants included 221 female Canadian Interuniversity Sport (CIS) rugby players, aged sixteen to thirty-three (M= 20.1: SD = 2.26), who reported the number of years they played CIS rugby (M= 2.3: SD = 1.37) and organized rugby (M= 5.9: SD = 2.31). Multiple and bivariate regressions were employed with autonomy-support, structure, and involvement accounting for 17%, 41 % and 22% of the variance of competence, autonomy and relatedness. The three basic needs accounted for 40% of the variance of motivation, and motivation accounted for 2% of the variance of athletes' perceptions of performance. Findings indicated that autonomy-support emerged as a predictor of all three basic needs, involvement predicted relatedness and competence, autonomy predicted motivation, and motivation predicted athletes' perception of performance.

Creating a global consciousness throught the driver model of curriculum development

The purpose of this study was to investigate the effect a human link through the One World Youth Project has on a global education program, if a human connection through the program enhances a student's ability to develop a critical consciousness of global issues, and the etTectiveness of thc constructivist-based Driver Model of Curriculum Development, which served as the curriculum model in this study. An action based research cycle was chosen as this study's research methodology and incorporated 5 qualitative data collection instruments: a) interviews and questionnaires, b) artifacts, c) teacher journal, d) critical friend's observation forms, and e) my critical friend's postobservation interviews. The data were conected from 4 student participants and my critical friend during all stages of the action research cycle. The results of this study provide educators with data on the impact of human connections in a global education program, the effects these connections have on students, and the effectiveness of the Driver Model of Curriculum Development. This study also provides practical activities and strategies that could be used by educators to develop their own global education programs. The United Nations drafted the Millennium Development Goals in an effort to improve the lives of billions of people across the globe. The eight goals were developed with the support of all member nations since all human beings are global citizens who have a responsibility to make the world a better place. Students need to develop a critical consciousness of global issues so that they can work with others to eliminate them. Students who are taught to restate the opinions of others win not be prepared to inherit a world full of challenges that will require new innovative ideas to foster positive change.

Creating a Generation of Upstanders: Curriculum Resource to Help Ontario Educators Build Safe Schools

This project focuses on the bullying found in the 21st century elementary classrooms, more specifically in grades 4-8. These grades were found to have high levels of bullying because of major shifts in a student’s life that may place a student of this age at risk for problems with their peer relationships (Totura et al., 2009). Supporting the findings in the literature review, this handbook was created for Ontario grade 4-8 classroom teachers. The resource educates teachers on current knowledge of classroom bullying, and provides them with information and resources to share with their students so that they can create a culture of upstanders. Upstanders are students who stand up for the victims of bullying, and have the self-esteem and strategies to stand up to classroom bullies. These upstanders, with the support of their classroom teachers and their peers, will be a force strong enough to build the government-mandated Safe School environment.

Creating a Generation of Upstanders: Curriculum Resource to Help Ontario Educators Build Safe Schools

This project focuses on the bullying found in the 21st century elementary classrooms, more specifically in grades 4-8. These grades were found to have high levels of bullying because of major shifts in a student’s life that may place a student of this age at risk for problems with their peer relationships (Totura et al., 2009). Supporting the findings in the literature review, this handbook was created for an Ontario grade 4-8 classroom teachers. The resource educates teachers on current knowledge of classroom bullying, and provides them with information and resources to share with their students so that they can create a culture of upstanders. Upstanders are students who stand up for the victims of bullying, and have the self-esteem and strategies to stand up to classroom bullies. These upstanders, with the support of their classroom teachers and their peers, will be a force strong enough to build the government-mandated Safe School environment.

L’archivage numérique des projets « Europan » comme situation d’analyse scientifique du concours d’idées en architecture

Il existe somme toute peu de théories du projet offrant une modélisation construite à partir de la complexité et de la diversité du projet d’architecture. Pourtant,certaines situations rassemblant parfois plusieurs dizaines de projets s’offrent d’elles-mêmes comme des situations comparatives et expérimentales : les concours d’architecture, d’urbanisme et de paysage. Le Laboratoire d’étude de l’architecture potentielle de l’Université de Montréal (Aménagement), après avoir développé un système d’archivage numérique des concours canadiens, a entrepris, avec le soutien du Groupement d’intérêt public « Europe des projets architecturaux et urbains », de développer la base de données documentaire des concours d’idées Europan. Au-delà des questions d’archivage numérique, se profilent clairement des possibilités de théorisation s’appuyant sur les logiques d’une base de données, en particulier sur la constitution du diagramme entités et relations, modélisation indispensable à sa traduction informatique. Cette recherche entreprend une première mise à jour de ces éléments conceptuels et tend à montrer que la base de données est un véritable modèle théorique du projet ouvrant sur de nouvelles avenues de recherche et de connaissance.

Certification of community-based forest enterprises (CFEs): limits of the Brazilian experiences

The Brazilian Amazon is one of the world’s largest tropical forests. It supplies more than 80 % of Brazil’s timber production and makes this nation the second largest producer of tropical wood. The forestry sector is of major importance in terms of economic production and employment creation. However, the Brazilian Amazon is also known for its high deforestation rate and for its rather unsustainably managed timber resources, a fact which puts in the balance the long-term future of the forestry sector in the region. Since the mid- 1990s, with strong support from World Wildlife Fund (WWF), the number of tropical forests certified by the Forest Stewardship Council (FSC) has significantly increased. This is especially true for projects sponsored by large scale companies. The number of community- based forest management projects has also increased. Certification of community-based forest enterprises (CFEs) was initially a goal for the sponsors and community members. Certification is viewed as a way to reach alternative timber markets. In Brazil, the state of Acre has the highest concentration of CFEs certified by FSC. Most of them have been implemented with the support of environmental NGOs and public funds. Environmental NGOs strongly defend the advantages of certification for communities; however, in reality, this option is not that advantageous. Despite all the efforts, the number of participants in each project remains low. Why is this occurring? In this paper, we analyze the underlying motives of a few individual’s participation in CFEs certification projects. We aim to present and discuss some factors that shape the success of CFEs and their later certification. The results are based on surveys conducted in two certified CFEs in the state of Acre.