Den nya kassaregisterlagen

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ”Krav på kassaregister - Effektivare utredning av skattebrott” (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010. Earlier great opportunities for tax cheating has been available by various methods so as to simply not punch in a sale at the checkout, use the training function type, use receipt copies, manipulate register functions on its program level, using alternative programming etc. These opportunities are eliminated in the certified cash registers. Respondent traders believed the most part has not changed the competition or that the change will be relatively small. They also thought it was too early to see any change at this time. A tendency among traders we have asked is that they feel negatively for the costs it imposes, with the new registry and that they are skeptical about the expected impact of the law, among others due to the scarce resources spent on follow-up. The Swedish tax agency is responsible for control and the new systems make it easier for Tax control, but actual physical on-scene control must be performed to detect irregularities.

Entreprenörskap i skolan : Gymnasielärares attityd och inställning till begreppen entreprenörskap och entreprenöriellt lärande.

Undersökningens avsikt var att vinna kunskap om hur gymnasielärare förhåller sig till lanseringen av begreppet entreprenörskap i skolan. Uppsatsen klarlägger och systematiserar hur lärare beskriver innehållet i begreppen entreprenörskap och entreprenöriellt lärande och fördjupar sig även i hur lärarna ser på upprinnelsen till begreppens lansering i den svenska skolan. Undersökningen gör även en analys av möjliga entreprenöriella undervisningsmetoder samt de olika undervisningsrelaterade problem som lärarna anser att dessa metoder kan ge upphov till. Åtta kvalitativa intervjuer genomförda på en gymnasieskola i norra Sverige utgör basen för undersökningen. Studien nyttjar en abduktiv förståelseansats vilket betyder att analysen av det empiriska materialet kännetecknades av en pendelrörelse mellan en induktiv ansats och en deduktiv ansats. I arbetets resultatdel slås bland annat fast att begreppet entreprenöriellt lärande av lärarna ses som ett verktyg för undervisning i entreprenörskap. Det framgår även som tydligt att entreprenörskap främst sätts i samband med företagande och/eller kreativitet. Begreppet entreprenöriellt lärande uppfattas i sin tur som mer diffust och mindre värdeladdat än begreppet entreprenörskap. De undervisningsmetoder som lärarna ansåg vara förknippade med entreprenörskap betonade främst antingen undervisningsstrategier/undervisningsinnehåll eller undervisningsstruktur/undervisningsform. Med utgångspunkt i intervjupersonernas svar var det möjligt att klargöra att entreprenörskap, utifrån ett skolperspektiv, inte bör ses som något nytt. Samtliga lärare i undersökning utgick från redan befintliga tillvägagångssätt när de beskrev metoder för entreprenöriell undervisning. I och med att lärarna uppfattade att svagare elever, som av olika anledningar ofta kan ha svårare att finna kreativitet och initiativförmåga, som de elever som har svårast med den typ av undervisning som lärarna sätter i samband med entreprenörskap, klargör uppsatsen även att det är svagare elever som får störst problem med entreprenörskapsundervisning. De problem som lärarna ansåg att entreprenöriell undervisning kan resultera i sträckte sig sammantaget från elevorienterade problem till lärar- och skolorienterade problem. Allt som allt uppfattar lärarna att det är partipolitiska beslut och en övergripande samhällsutveckling som legat till grund för lanserandet av entreprenörskap i den svenska skolan. Denna slutsats sätter uppsatsen i samband med övergripande samhällsteoretiska uppslag av Manuel Castells och Richard Florida.

Variação, contato e mudança linguística em Moçambique e Cabo Verde : A concordância variável de número em sintagmas nominais do português

This study investigates variable noun phrase number agreement (VNA) in two second language varieties of Portuguese, spoken in Maputo, Mozambique and in Mindelo, Cape Verde. Quantitative VARBRUL analysis is carried out based on recordings made in Maputo and Mindelo 2007 and 2008. Previous quantitative studies on VNA in varieties of Brazilian Portuguese (Guy, 1981; Lopes, 2001; Andrade, 2003) as well as on VNA in first and second language varieties of Portuguese from São Tomé (Baxter, 2004; Figueiredo, 2008, 2010) indicate contact between Portuguese and African languages as the main origin of this phenomenon. VNA in Brazilian Portuguese is, however, interpreted by Scherre (1988) and Naro & Scherre (1993, 2007) as the result of language internal drift. Varieties of Portuguese from Mozambique and Cape Verde are particularly interesting to contrast in order to investigate influences from African languages on VNA, as in Mozambique Bantu languages are first languages of the vast majority of Portuguese speakers, whereas in Cape Verde, practically all Portuguese speakers are first language speakers of Cape Verdean Creole, whose substrates are West African, and not Bantu, languages. Comparison is also made with previous studies from Brazil and São Tomé. The results of this study comment previously postulated explanations for VNA in Portuguese in various ways. The analysis of the variables onset age and age stratum indicates that VNA in the analyzed varieties is a phenomenon linked to the acquisition of Portuguese as a second language and/or language contact rather than the result of internal drift. The fact that all the compared varieties tend to mark plural on pre-head components contradicts Bantu transfer as an explanation for this pattern, and raises the need to also consider more general explanations based on language contact. The basic structural similarity between the compared varieties suggests the existence of a grammatical restructuring continuum.

A systematic review of triage-related interventions to improve patient flow in emergency departments

Background Overcrowding in emergency departments is a worldwide problem. A systematic literature review was undertaken to scientifically explore which interventions improve patient flow in emergency departments. Methods A systematic literature search for flow processes in emergency departments was followed by assessment of relevance and methodological quality of each individual study fulfilling the inclusion criteria. Studies were excluded if they did not present data on waiting time, length of stay, patients leaving the emergency department without being seen or other flow parameters based on a nonselected material of patients. Only studies with a control group, either in a randomized controlled trial or in an observational study with historical controls, were included. For each intervention, the level of scientific evidence was rated according to the GRADE system, launched by a WHO-supported working group. Results The interventions were grouped into streaming, fast track, team triage, point-of-care testing (performing laboratory analysis in the emergency department), and nurse-requested x-ray. Thirty-three studies, including over 800,000 patients in total, were included. Scientific evidence on the effect of fast track on waiting time, length of stay, and left without being seen was moderately strong. The effect of team triage on left without being seen was relatively strong, but the evidence for all other interventions was limited or insufficient. Conclusions Introducing fast track for patients with less severe symptoms results in shorter waiting time, shorter length of stay, and fewer patients leaving without being seen. Team triage, with a physician in the team, will probably result in shorter waiting time and shorter length of stay and most likely in fewer patients leaving without being seen. There is only limited scientific evidence that streaming of patients into different tracks, performing laboratory analysis in the emergency department or having nurses to request certain x-rays results in shorter waiting time and length of stay.

Övervakning och pulsad laddning av bly-syra batterier

Arvika som en följd av samtal kring möjligheten att anpassa deras strömpulsbaserade rekonditioneringssystem, utvecklat för större truckbatterier, till att kunna återvinna förlorad kapacitet även i mindre batterier. Idén grundar sig bland annat i att åldring av batterier ofta är en primär begränsning för funktionen hos fristående solcellssystem. Studien, som till stor del är en sammanställning av vetenskapliga artiklar, syftar till att bidra med bättre grundläggande förståelse för hur pulsad laddning verkar på bly-syra batterier och deras elektrokemi. I synnerhet har grundläggande skillnader mellan större öppna batterier och mindre slutna batterier pekats ut, och ett antal parametrar som bestämmer pulsprocessens verkan identifierarats; frekvens, pulsspänning och laddningsgrad. Förhoppningen är att den mer teoretiska sammanställningen i förlängningen skall kunna bidra till att de företag i regionen som arbetar med denna teknik kan optimera funktionen i sina produkter. För att kunna säkra funktionen hos ett batteri så måste man kunna bedöma batteriets hälsotillstånd, och identifiera degradering på ett relativt tidigt stadium. En andra del av förstudien berör därför möjliga tillvägagångsätt att via mätningar på batteriets två poler kunna bestämma dess hälsotillstånd – och framförallt peka på de begränsningar dessa metoder har. Syftet är att bidra med grunden till en eventuell utveckling av ett enkelt batteriövervakningssystem som skall kunna ge användaren en tydlig och tidig signal om att det är dags för service. Sannolikt krävs det att man mäter en kombination av flertalet parametrar för att kunna åstadkomma detta, och i synnerhet blir förutsättningarna bättre om parametrar kan loggas över tid. Sammanfattningsvis diskuteras i mer övergripande och spekulativa ordalag den utmaning som den brokiga samling mindre batteri i många utvecklingsländer innebär. För att trygga funktionen behöver en organisation för batteriservice med kunniga tekniker byggas upp tillsammans med tekniska produkter för exempelvis övervakning.

The Movement of the Gastrop Littorina Littorea in the Intertidal Zone during the Onset of Winter

The movement of the snail Littorina littoreaon the North Atlantic coast is poorly understood. Most research has concentrated on the vertical distribution of the snail, and suggests that it prefers the low intertidal zone where its food source is most plentiful. In the winter, this distribution is reinforced by a documented seaward migration of snails from the high intertidal zone in response to falling temperatures. From October 14, 2006 to January 22, 2007, I examined the individual movements and recovery of snails in response to the onset of winter. I proposed that falling water and air temperatures drive the majority of snail movement within the intertidal zone, and that water temperature had the greater effect. I also examined the possibility that, in addition to a seaward migration, winter weather patterns in the Gulf of Maine and their effect on the ocean may encourage the wintertime vertical distribution of snails. Finally, I examined the possibility that populations of snails in the comparatively inhospitable high intertidal zone may endure the winter if given access to proper resources.

Verdi's Settings of Shakespeare : from Play to Liberetto to Opera

As a Senior Scholar pursuing the topic, Verdi's Settings of Shakespeare: From Play to Libretto to Opera, I have endeavoured to study a project relevant to my majors, Music and English. During first semester, I carefully analysed Shakespeare's plays, Macbeth, Othello and Falstaff. The highlight of my project was in January when I travelled to New York City and spent the day working with the Metropolitan Opera Guild. I was also able to see a performance of Verdi's Othello with Jon Vickers in the lead role. During the second semester, I studied the musical aspects of the compositions. I spent time analysing musical passages and relating them to the plays and the operas. I was also able to continue my study of Italian, which I find extremely beneficial while studying Verdi's libretti. On Monday, 13th May, 1974, I gave a lecture presentation of my project. At this time, I showed slides of Metropolitan productions of the operas, presented my own rendition of five arias (in costume) and talked about comparisions between the plays and the operas. I applied for a Rotary Fellowship to take my project to Europe and am presently waiting to hear the results. If I do receive the fellowship, I am planning to spend a year studying the plays and operas in England and Italy. Afterwards, I hope to publish a paper explaining my findings. The paper is divided into six sections. The first section is an introduction which explains the period of Romanticism and its relationship to Shakespeare and Verdi. The second section is devoted to discussing the librettist for Macbeth, Francesco Piave. Following this section the opera Macbeth is discussed. Arrigo Boito, the librettist for Otello and Falstaff is discussed in the fourth section. The last two sections deal with Otello and Falstaff. I have also included a number of musical selections to better explain certain passages. My project has been invaluable to me. My Senior Scholar project has allowed me the freedom of independent study as well as a means of tying my majors together.

A experiência de crescimento das economias de mercado nos últimos 40 anos

Neste trabalho apresentam-se fatos estilizados que sintetizam a experiência de crescimento das economias de mercado nos últimos 40 anos para uma amostra de 83 economias com os dados atualizados da Penn World Table (Heston, Summers e Aten [2002]). Adicionalmente, apresenta-se uma resenha da literatura empírica sobre a importância relativa da acumulação dos fatores frente à evolução da produtividade para descrever estas experiências, bem como uma literatura recente colhendo evidências empíricas que documentam a existência de forte impacto do desenho do marco institucional sobre o desempenho de longo prazo das economias.

Productivity of nations: a stochastic frontier approach to TFP decomposition

This Paper Tackles the Problem of Aggregate Tfp Measurement Using Stochastic Frontier Analysis (Sfa). Data From Penn World Table 6.1 are Used to Estimate a World Production Frontier For a Sample of 75 Countries Over a Long Period (1950-2000) Taking Advantage of the Model Offered By Battese and Coelli (1992). We Also Apply the Decomposition of Tfp Suggested By Bauer (1990) and Kumbhakar (2000) to a Smaller Sample of 36 Countries Over the Period 1970-2000 in Order to Evaluate the Effects of Changes in Efficiency (Technical and Allocative), Scale Effects and Technical Change. This Allows Us to Analyze the Role of Productivity and Its Components in Economic Growth of Developed and Developing Nations in Addition to the Importance of Factor Accumulation. Although not Much Explored in the Study of Economic Growth, Frontier Techniques Seem to Be of Particular Interest For That Purpose Since the Separation of Efficiency Effects and Technical Change Has a Direct Interpretation in Terms of the Catch-Up Debate. The Estimated Technical Efficiency Scores Reveal the Efficiency of Nations in the Production of Non Tradable Goods Since the Gdp Series Used is Ppp-Adjusted. We Also Provide a Second Set of Efficiency Scores Corrected in Order to Reveal Efficiency in the Production of Tradable Goods and Rank Them. When Compared to the Rankings of Productivity Indexes Offered By Non-Frontier Studies of Hall and Jones (1996) and Islam (1995) Our Ranking Shows a Somewhat More Intuitive Order of Countries. Rankings of the Technical Change and Scale Effects Components of Tfp Change are Also Very Intuitive. We Also Show That Productivity is Responsible For Virtually All the Differences of Performance Between Developed and Developing Countries in Terms of Rates of Growth of Income Per Worker. More Important, We Find That Changes in Allocative Efficiency Play a Crucial Role in Explaining Differences in the Productivity of Developed and Developing Nations, Even Larger Than the One Played By the Technology Gap

Contabilidade do crescimento aplicada para Brasil, Chile, China, India e Coréia

O presente trabalho utiliza a “Contabilidade do crescimento” para analisar e explicar as diferenças nas taxas de crescimento do PIB per capita dos países Brasil, Chile, China, Índia e Coréia no período compreendido entre os anos 1960 e 2000. Descrevendo os quatro fatos estilizados do crescimento econômico, a “Contabilidade do crescimento de Solow”, bem como a função de produção Cobb-Douglas, buscou-se dar o embasamento teórico para o modelo utilizado de fato no presente trabalho, que decompôs o crescimento dos diferentes países para identificar qual fator mais contribuiu ou quais fatores de produção mais contribuíram para os diferentes níveis de crescimento econômico dos países analisados. A metodologia utilizada no trabalho baseia-se em pesquisas bibliográficas, que visam primordialmente a fundamentação conceitual e teórica de alguns conceitos utilizados e em pesquisas às diferentes bases de dados históricos referentes aos países e variáveis analisadas. Pode-se afirmar que as principais fontes de consulta foram a “Penn World Table” da Universidade da Pensilvânia e o Banco Mundial. O estudo irá demonstrar, além dos diferentes níveis de cada um dos fatores (capital humano, físico e progresso tecnológico ou “TFP – Total Factor Productivity” ) nos países, como cada um desses fatores evoluiu ao longo dos anos e qual a contribuição de cada um nas taxas de crescimento do PIB per capita de cada um dos países analisados. É feito um estudo da variância do crescimento do PIB per capita, onde ficará claro que boa parte das diferenças apresentadas nas taxas de crescimento dos países vem do progresso tecnológico ou da covariância dos fatores, que são progresso tecnológico e o agrupamento do capital físico e humano. Também verificou-se a correlação existente entre a variação do PIB per capita e as variáveis que o compõe, permitindo a visualização do alto grau de correlação existente, principalmente com o progresso tecnológico ou “TFP”.

The effectiveness of community-based interventions to improve maternal and infant health in the Northeast of Brazil

EMOND, Alan et al. The effectiveness of community-based interventions to improve maternal and infant health in the Northeast of Brazil. Revista Panamericana de Salud Pública/ Pan American Journal of Public Health , v.12, n.2, p.101-110, 2002

Project Pró-Natal: population-based study of perinatal and infant mortality in Natal, Northeast Brazil

RAMOS, Ana Maria de Oliveira et al. Project Pró-Natal: population-based study of perinatal and infant mortality in Natal, Northeast Brazil. Pediatric and Developmental Pathology, v.3, n.1, p.29-35, 2000

Redes sociais e a lógica do desvio comportamental em relação às normas de trabalho

This paper aim to check a hypothesis that assumes several behaviors related to social work norm´s obeying as a phenomenon that can be explained by actor´s social network structure and the rational choice processes related to the social norm inside that network, principally the payoff´s analysis received by the closest actors, or neighbors, at a social situation. Taking the sociological paradigm of rational action theory as a basis, the focus is on a debate about the logic of social norms, from Émile Durkheim´s method to Jon Elster´s theory, but also including social network analysis´s variables according to Robert Hanneman; and also Vilfredo Pareto´s constants related to human sociability, at the aim to detect elements that can help the scholars to develop an agent based model which could explain the sociological problem of deviance by a better way than the common sense´s view about morality and ethics at a social work environment

Levels of toxic and essential metals in maternal and umbilical cord blood from selected areas of South Africa-results of a pilot study

This pilot study uses concentrations of metals in maternal and cord blood at delivery, in seven selected geographical areas of South Africa, to determine prenatal environmental exposure to toxic metals. Samples of maternal and cord whole blood were analysed for levels of cadmium, mercury, lead, manganese, cobalt, copper, zinc, arsenic and selenium. Levels of some measured metals differed by site, indicating different environmental pollution levels in the regions selected for the study. Mercury levels were elevated in two coastal populations studied (Atlantic and Indian Ocean sites) with mothers from the Atlantic site having the highest median concentration of 1.78 mu g/L ranging from 0.44 to 8.82 mu g/L, which was found to be highly significant (p < 0.001) when compared to other sites, except the Indian Ocean site. The highest concentration of cadmium was measured in maternal blood from the Atlantic site with a median value of 0.25 mu g/L (range 0.05-0.89 mu g/L), and statistical significance of p < 0.032, when compared to all other sites studied, and p < 0.001 and p < 0.004 when compared to rural and industrial sites respectively, confounding factor for elevated cadmium levels was found to be cigarette smoking. Levels of lead were highest in the urban site, with a median value of 32.9 mu g/L (range 16-81.5 mu g/L), and statistically significant when compared with other sites (p < 0.003). Levels of selenium were highest in the Atlantic site reaching statistical significance (p < 0.001). All analysed metals were detected in umbilical cord blood samples and differed between sites, with mercury being highest in the Atlantic site (p < 0.001), lead being highest in the urban site (p < 0.004) and selenium in the Atlantic site (p < 0.001). To the best of our knowledge this pilot investigation is the first study performed in South Africa that measured multiple metals in delivering mothers and umbilical cord blood samples. These results will inform the selection of the geographical sites requiring further investigation in the main study.

Toxic and essential elements in blood from delivering women in selected areas of São Paulo State, Brazil

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)