Siirtohinnoittelun kehitys ja tulevaisuus vuosien 1994–2014 ammattilehtikirjoitusten perusteella

Pro gradu-tutkimuksen tarkoituksena on selvittää, miten siirtohinnoittelun kehitys näkyy ammattikirjoituksissa 20 vuoden aikana sekä mihin suuntaan siirtohinnoittelu on kehittymässä tulevaisuudessa. Mitkä ovat siirtohinnoittelun riskit ja edut tutkimusaineiston perusteella ja minkälaisista näkökulmista siirtohinnoittelusta on 20 vuoden aikana kirjoitettu. Artikkeleista pyritään löytämään, minkälaisia eroja on suomalaisen ja kansainvälisen kirjoittelun väliltä. Tämä on laadullinen tutkimus, jossa käytetään tutkimusmenetelmänä sisällönanalyysia. Tutkimuksessa on sisällönanalyysin mukaisesti luokittelua, teemoittelua sekä vertailua. Tutkimusaineisto koostuu kolmesta lehdestä Verotus, Tilintarkastus-lehti, nykyään Balanssi ja The Accounting Review. Lehdistä on kerätty siirtohinnoittelua käsittelevät artikkelit 20 vuoden ajalta. Tutkimustulosten perusteella näkyy siirtohinnoittelun kehitys sekä kuinka aiheesta on tullut entistä keskeisempi. Siirtohinnoittelu on nyt merkittävässä roolissa kansainvälisessä verotuksessa. Haasteena nähdään markkinaehtoisen hinnan asettaminen oikeaan arvoon. Tärkeänä luokkana nousi siirtohinnoittelun kehittäminen. Myös valtioiden uhka siitä, että siirtohinnoittelun kautta verovaroja siirtyy toisiin valtioihin, oli yksi esiin noussut teema. Johtopäätöksenä voidaan todeta, että siirtohinnoittelu on problemaattinen verotuksen aihe, koska selkeää suoraa siirtohintaa ei aina pystytä antamaan tuotteelle, palvelulle tai rahoitukselle, vaan hinta on veteen piirretty viiva. Siirtohinnoittelua pidetään uhkana valtioiden veropohjan rappeutumiselle, jos sen avulla siirretään varoja alemman verotuksen valtioihin. Konsernit toimivat entistä laajemmin eri valtioissa, joten niiden tavoitteena on suunnitella eri konsernin osien tulosta. Tulevaisuudessa on paljon kehityskohtia ja tarpeita siirtohinnoittelun alueella. Kehitykseen vaikuttavat valtioiden yhteisöveropoliittiset päätökset sekä valtioiden omat lainsäädännöt sekä valtioiden sitoutuminen OECD:n säännöksiin, joiden avulla pyritään yhtenäisiin toimintamalleihin. Jatkossa tutkimusta voisi laajentaa kansainvälisemmäksi sekä vielä syvemmin voisi miettiä myös kehityksen suuntia ja niiden vaikutuksia.

Challenges in the research and development of new human vaccines

The field of vaccinology was born from the observations by the fathers of vaccination, Edward Jenner and Louis Pasteur, that a permanent, positive change in the way our bodies respond to life-threatening infectious diseases can be obtained by specific challenge with the inactivated infectious agent performed in a controlled manner, avoiding the development of clinical disease upon exposure to the virulent pathogen. Many of the vaccines still in use today were developed on an empirical basis, essentially following the paradigm established by Pasteur, “isolate, inactivate, and inject” the disease-causing microorganism, and are capable of eliciting uniform, long-term immune memory responses that constitute the key to their proven efficacy. However, vaccines for pathogens considered as priority targets of public health concern are still lacking. The literature tends to focus more often on vaccine research problems associated with specific pathogens, but it is increasingly clear that there are common bottlenecks in vaccine research, which need to be solved in order to advance the development of the field as a whole. As part of a group of articles, the objective of the present report is to pinpoint these bottlenecks, exploring the literature for common problems and solutions in vaccine research applied to different situations. Our goal is to stimulate brainstorming among specialists of different fields related to vaccine research and development. Here, we briefly summarize the topics we intend to deal with in this discussion.

Failure Mode and Effect Analysis (FMEA) for confectionery manufacturing in developing countries: Turkish delight production as a case study

The Failure Mode and Effect Analysis (FMEA) was applied for risk assessment of confectionary manufacturing, in whichthe traditional methods and equipment were intensively used in the production. Potential failure modes and effects as well as their possible causes were identified in the process flow. Processing stages that involve intensive handling of food by workers had the highest risk priority numbers (RPN = 216 and 189), followed by chemical contamination risks in different stages of the process. The application of corrective actions substantially reduced the RPN (risk priority number) values. Therefore, the implementation of FMEA (The Failure Mode and Effect Analysis) model in confectionary manufacturing improved the safety and quality of the final products.

Os efeitos da política educacional no crescimento econômico: teoria e estimativas dinâmicas em painel de dados

In this paper, we develop a theoretical model that considers a non-linear relationship between growth and level of education (human capital). Our econometric estimates demonstrated the causality running from human capital to GDP per capita with U inverted shape. The level of education (human capital) that generates the maximum growth rate lies around 4.5 years. The foremost implication of this result is that States with level of education below this range should have as priority educational policies.

Julkisten kansallisten palveluhankintojen tarjouspyyntöjen laatimisen ongelmakohdat

Viime vuosien aikana palveluhankintojen suhteellinen osuus kaikista toteutetuista julkisista hankinnoista on kasvanut Suomessa huomattavasti. Samalla markkinaoikeudessa on käsitelty vuosittain suuri määrä erilaisiin julkisiin hankinta-asioihin liittyviä valituksia. Merkittävä valitusten määrä on seurausta siitä, että julkisissa hankintaprosesseissa tehdään paljon virheitä. Tarjouspyynnön laatiminen on tärkeä hankintaprosessin vaihe, johon hankintayksiköissä tulisi kalliit markkinaoikeuskäsittelyt välttääkseen riittävästi panostaa. Tämän tutkielman tavoitteena oli selvittää, mitkä asiat palveluhankintojen tarjouspyyntöjen laatimisessa tuottavat hankintayksiköille ongelmia. Lisäksi tarkoituksena oli pohtia sekä itse palvelun hankkijaan että julkisten hankintojen lainsäädäntöön liittyviä tekijöitä, joista ongelmat palveluhankintojen tarjouspyyntöjen laatimisessa mahdollisesti johtuvat. Tutkimuksessa tutkimuskohteena olivat 24 markkinaoikeuden vuosina 2012–2014 antamaa hankinta-asioiden ratkaisua, ja tutkimus toteutettiin kvalitatiivisena tutkimuksena tutkimusaineistoa kategorisoimalla ja yhdenmukaistamalla. Tutkielmassa havaittiin, että merkittävin kompastuskivi kansallisten palveluhankintojen tarjouspyyntöjen laatimisessa on tarjouksen vertailuperusteiden asettaminen. Erityisesti laadun vertailuperusteiden tulkinnanvarainen ja epäselvä esittäminen oli yleistä, ja lisäksi merkittävä määrä virheitä tehtiin sekoittamalla tarjoajan soveltuvuusvaatimukset vertailuperusteisiin. Joitakin virheitä tehtiin myös vertailuperusteiden tärkeysjärjestyksen ja suhteellisen painotuksen asettamisessa sekä hankinnan kohteen määrittelyssä. Tutkimustulosten perusteella pääteltiin, että kansallisten palveluhankintojen tarjouspyyntöjen laatimisen ongelmissa on suurimmassa osin kyse hankintayksikön vähäisistä resursseista ja siten heikosta hankintojen suunnittelusta sekä hankintayksiköiden ammattitaidon ja kokemuksen puutteista. Lisäksi joitakin esiintyneitä virheitä voidaan ainakin jossain määrin perustella hankintalainsäädännön monimutkaisuudella ja tulkinnanvaraisuudella.

The conclusion of the deduction of taste in the dialectic of the power of judgment aesthetic in Kant

In this paper, it is argued that only in the section on dialectic in the Critique of Judgment does Kant reach a definitive and conclusive version of deduction, after discovering the concept of the supersensible. In the section on the deduction of pure aesthetic judgments, Kant does not satisfactorily explain the critical distinction between the sensible nature of humanity and the supersensible nature of human reason presupposed in the concept of universal communicability. While the concept of the supersensible illustrates this distinction, it is only through this concept that Kant that can justify the specific possibility of claiming subjective validity in taste. The priority of the solution found in the dialectic is illustrated not only by a comparative analysis of the two sections, but also by a historical reconstruction of the process of the formation of the work, which shows that the first formulation of the concept of validity coincides with the use of the concept of the supersensible.

Business Intelligence Competency Centerin perustaminen: Case LähiTapiola

Tässä diplomityössä selvitetään case-tutkimuksena parhaita käytäntöjä Business Intelligence Competency Centerin (BICC) eli liiketoimintatiedonhallinnan osaamiskeskuksen perustamiseen. Työ tehdään LähiTapiolalle, jossa on haasteita BI-alueen hallinnoinnissa kehittämisen hajaantuessa eri yksiköihin ja yhtiöihin. Myös järjestelmäympäristö on moninainen. BICC:llä tavoitellaan parempaa näkyvyyttä liiketoiminnan tarpeisiin ja toisaalta halutaan tehostaa tiedon hyödyntämistä johtamisessa sekä operatiivisen tason työskentelyssä. Tavoitteena on lisäksi saada kustannuksia pienemmäksi yhtenäistämällä järjestelmäympäristöjä ja BI-työkaluja kuten myös toimintamalleja. Työssä tehdään kirjallisuuskatsaus ja haastatellaan asiantuntijoita kolmessa yrityksessä. Tutkimuksen perusteella voidaan todeta, että liiketoiminnan BI-tarpeita kannattaa mahdollistaa eri tasoilla perusraportoinnista Ad-hoc –raportointiin ja edistyneeseen analytiikkaan huomioimalla nämä toimintamalleissa ja järjestelmäarkkitehtuurissa. BICC:n perustamisessa liiketoimintatarpeisiin vastaaminen on etusijalla.

Developing cost of poor quality calculations with emphasis on business impact

The main aim of this research was to develop cost of poor quality calculation model which will better reflect business impacts of lost productivity caused by IT incidents for the case company. This objective was pursued by reviewing literature and conducting a study in a Finnish multinational manufacturing company. Broad analysis of the scientific literature allowed to identify main theories and models of Cost of Poor Quality and provided better base for development of measurements of business impacts of lost productivity. Empirical data was gathered with semi-structured interviews and internet based survey. In total, twelve interviews with experts and 39 survey results from business stakeholders were gathered. Main results of empirical study helped to develop the measurement model of cost of poor quality and it was tied to incident priority matrix. Nevertheless, the model was created based on available data. Main conclusions of the thesis were that cost of poor quality measurements could be even further improved if additional data points could be used. New model takes into consideration different cost regions and utilizes on this notion.

Perceived effectiveness of alternative programming : a case study /

The topic of this research was alternative programming in secondary public education. The purpose of this research was to explore the perceived effectiveness of two public secondary programs that are aJternative to mainstream or "regular" education. Two case study sites were used to research diverse ends of the aJtemative programming continuum. The first case study demonstrated a gifted program and the second demonstrated a behavioral program. Student needs were examined in terms of academic needs, emotional needs, career needs, and social needs. Research conducted in these sites examined how the students, teachers, onsite staff, and program administrators perceived that individual needs were met and unmet in these two programs. The study was qualitative and exploratory, using deductive and inductive research techniques. Similar themes of best practice that were identified in the case study sites aided in the development of a teaching and learning model. Four themes were identified as important within the case study sites. These themes included the commitment and motivation of teachers and the support of administration in the gifted program, and the importance of location and the flow of information and communication in the behavior program. Six themes emerged that were similar across the case study sites. These themes included the individual nature of programming, recognition of student achievement, the alternative program as a place of safety and community, importance of interpersonal capacity, priority of basic needs, and, finally, matching student capacity with program expectations. The model incorporates these themes and is designed as a resource for teachers, program administrators, parents, and policy makers of alternative educational programs.

Gadamer's transformation of hermeneutics : from Dilthey to Heidegger

Abstract: The purpose of this paper is to show how Gadamer's hermeneutics synthesizes the insights of both Heidegger and Dilthey in order to introduce a new hermeneutics. Gadamer's hermeneutics is based not only on the priority of ontology, as Heidegger insists, and neither is it only a product of life which can be objectively understood through study and rigorous method, as Dilthey suggests. For Gadamer, hermeneutics is the bringing together of ontology in terms of history. By this synthesis Gadamer not only places himself within the context of a Lebensphilosophie, but also shows that it is within language that Being can be disclosed according to a lived context. Throughout this paper the philosophies ofDilthey and Heidegger are explicated within a historical context as to bring out how, and why, Gadamer sees the need to surpass these philosophies. Through Gadamer's philosophy of play and the game, language, the dialogical model, application, and the fusion of horizons we can see how Gadamer's critique and questioning of these two philosophy leads to his new hermeneutics. Special attention is paid to the role in which these two contrasting philosophies were used to complement each other in the product of Gadamer' s philosophical hermeneutics as it is presented in his major work Truth andMethod. For Gadamer, the task of understanding is never complete. Therefore, his hermeneutics remains a dynamic structure with which we can always question the past and our traditions. This paper seeks to show his philosophical movements within these questions

This infinite, unanimous dissonance : a study in mathematical existentialism through the work of Jean-Paul Sartre and Alain Badiou

This thesis seeks to elucidate a motif common to the work both of Jean-Paul Sartre and Alain Badiou (with special attention being given to Being and Nothingness and Being and Event respectively): the thesis that the subject 's existence precedes and determines its essence. To this end, the author aims to explicate the structural invariances, common to both philosophies, that allow this thesis to take shape. Their explication requires the construction of an overarching conceptual framework within which it may be possible to embed both the phenomenological ontology elaborated in Being and Event and the mathematical ontology outlined in Being and Event. Within this framework, whose axial concept is that of multiplicity, the precedence of essence by existence becomes intelligible in terms of a priority of extensional over intensional determination. A series of familiar existentialist concepts are reconstructed on this basis, such as lack and value, and these are set to work in the task of fleshing out the more or less skeletal theory of the subject presented in Being and Event.

Cues to action : do they result in belief and behavioural change in women?

With incidence rates of osteoporosis increasing (Osteoporosis Canada, 2007), preventative efforts to minimize costs associated with condition diagnosis are a public health priority. Cues to action are specific internal (e.g., physical symptoms, family member with a condition) or external stimuli (e.g., public service announcements, health education campaigns) that are necessary to trigger appropriate health behaviours and serve to create an awareness of the health threat (Mattson, 1999). To date, limited understanding of the scope of influence cues to action have on health beliefs and behaviour associated with osteoporosis is known. The present investigation was designed to address this gap in the literature. More specifically, the influence of cues to action, a public service announcement (PSA) developed by Osteoporosis Canada and a bone screening by way of Quantitative Ultrasound, on health beliefs and health-enhancing physical activity (HEPA) across a four week period was investigated. Peri-and postmenopausal women (N= 174) were randomly assigned to one of three conditions 1) an osteoporosis public service announcement (PSA) condition; 2) a bone screening condition via quantitative ultrasound techniques, and 3) a PSA attention control condition. Health beliefs associated with osteoporosis were taken at three time points: prior to the cue to action intervention, immediately following the intervention, and four weeks post intervention. Knowledge of osteorporosis risk factors and HEP A were assessed pre and post-intervention only. Results of a regression analysis suggested that baseline health beliefs predicted baseline HEPA (R2 adj = .24; F (9, 161) = 6.49,p = .000; 95% CI = .12 - .35) with exercise barriers (p = -.33) being a negative predictor and health motivation (p = .21) being a positive predictor of HEP A. Baseline health beliefs predicted With incidence rates of osteoporosis increasing (Osteoporosis Canada, 2007), preventative efforts to minimize costs associated with condition diagnosis are a public health priority. Cues to action are specific internal (e.g., physical symptoms, family member with a condition) or external stimuli (e.g., public service announcements, health education campaigns) that are necessary to trigger appropriate health behaviours and serve to create an awareness of the health threat (Mattson, 1999). To date, limited understanding of the scope of influence cues to action have on health beliefs and behaviour associated with osteoporosis is known. The present investigation was designed to address this gap in the literature. More specifically, the influence of cues to action, a public service announcement (PSA) developed by Osteoporosis Canada and a bone screening by way of Quantitative Ultrasound, on health beliefs and health-enhancing physical activity (HEPA) across a four week period was investigated. Peri-and postmenopausal women (N= 174) were randomly assigned to one of three conditions 1) an osteoporosis public service announcement (PSA) condition; 2) a bone screening condition via quantitative ultrasound techniques, and 3) a PSA attention control condition. Health beliefs associated with osteoporosis were taken at three time points: prior to the cue to action intervention, immediately following the intervention, and four weeks post intervention. Knowledge of osteorporosis risk factors and HEP A were assessed pre and post-intervention only. Results of a regression analysis suggested that baseline health beliefs predicted baseline HEPA (R2 adj = .24; F (9, 161) = 6.49,p = .000; 95% CI = .12 - .35) with exercise barriers (p = -.33) being a negative predictor and health motivation (p = .21) being a positive predictor of HEP A. Baseline health beliefs predicted

Husserl's approach to transcendental intersubjectivity

It is our intention in the course of the development of this thesis to give an account of how intersubjectivity is "eidetically" constituted by means of the application of the phenomenological reduction to our experience in the context of the thought of Edmund Husserl; contrasted with various representative thinkers in what H. Spiegelberg refers to as "the wider scene" of phenomenology. That is to say, we intend to show those structures of both consciousness and the relation which man has to the world which present themselves as the generic conditions for the possibility of overcoming our "radical sol itude" in order that we may gain access to the mental 1 ife of an Other as other human subject. It is clear that in order for us to give expression to these accounts in a coherent manner, along with their relative merits, it will be necessary to develop the common features of any phenomenological theory of consdousness whatever. Therefore, our preliminary inquiry, subordinate to the larger theme, shall be into some of the epistemological results of the application of the phenomenological method used to develop a transcendental theory of consciousness. Inherent in this will be the deliniation of the exigency for making this an lIintentional ll theory. We will then be able to see how itis possible to overcome transcendentally the Other as an object merely given among other merely given objects, and further, how this other is constituted specifically as other ego. The problem of transcendental intersubjectivity and its constitution in experience can be viewed as one of the most compelling, if not the most polemical of issues in phenomenology. To be sure, right from the beginning we are forced to ask a number of questions regarding Husserl's responses to the problem within the context of the methodological genesis of the Cartesian Meditations, and The Crisis of European Sciences and Transcendental Phenomenology. This we do in order to set the stage for amplification. First, we ask, has Husserl lived up to his goal, in this connexion, of an apodictic result? We recall that in his Logos article of 1911 he adminished that previous philosophy does not have at its disposal a merely incomplete and, in particular instances, imperfect doctrinal system; it simply has none whatever. Each and every question is herein controverted, each position is a matter of individual conviction, of the interpretation given byaschool, of a "point of view". 1. Moreover in the same article he writes that his goal is a philosophical system of doctrine that, after the gigantic preparatory work. of generations, really be- . gins from the ground up with a foundation free from doubt and rises up like any skilful construction, wherein stone is set upon store, each as solid as the other, in accord with directive insights. 2. Reflecting upon the fact that he foresaw "preparatory work of generations", we perhaps should not expect that he would claim that his was the last word on the matter of intersubjectivity. Indeed, with 2. 'Edmund Husserl, lIPhilosophy as a Rigorous Science" in Phenomenology and theCrisis6fPhilosophy, trans". with an introduction by Quentin Lauer (New York.: Harper & Row, 1965) pp. 74 .. 5. 2Ibid . pp. 75 .. 6. 3. the relatively small amount of published material by Husserl on the subject we can assume that he himself was not entirely satisfied with his solution. The second question we have is that if the transcendental reduction is to yield the generic and apodictic structures of the relationship of consciousness to its various possible objects, how far can we extend this particular constitutive synthetic function to intersubjectivity where the objects must of necessity always remain delitescent? To be sure, the type of 'object' here to be considered is unlike any other which might appear in the perceptual field. What kind of indubitable evidence will convince us that the characteristic which we label "alter-ego" and which we attribute to an object which appears to resemble another body which we have never, and can never see the whole of (namely, our own bodies), is nothing more than a cleverly contrived automaton? What;s the nature of this peculiar intentional function which enables us to say "you think just as I do"? If phenomenology is to take such great pains to reduce the takenfor- granted, lived, everyday world to an immanent world of pure presentation, we must ask the mode of presentation for transcendent sub .. jectivities. And in the end, we must ask if Husserl's argument is not reducible to a case (however special) of reasoning by analogy, and if so, tf this type of reasoning is not so removed from that from whtch the analogy is made that it would render all transcendental intersubjective understandtng impos'sible? 2. HistoticalandEidetic Priority: The Necessity of Abstraction 4. The problem is not a simple one. What is being sought are the conditions for the poss ibili:ty of experi encing other subjects. More precisely, the question of the possibility of intersubjectivity is the question of the essence of intersubjectivity. What we are seeking is the absolute route from one solitude to another. Inherent in this programme is the ultimate discovery of the meaning of community. That this route needs be lIabstract" requires some explanation. It requires little explanation that we agree with Husserl in the aim of fixing the goal of philosophy on apodictic, unquestionable results. This means that we seek a philosophical approach which is, though, not necessarily free from assumptions, one which examines and makes explicit all assumptions in a thorough manner. It would be helpful at this point to distinguish between lIeidetic ll priority, and JlhistoricallJpriority in order to shed some light on the value, in this context, of an abstraction.3 It is true that intersubjectivity is mundanely an accomplished fact, there havi.ng been so many mi.llions of years for humans to beIt eve in the exi s tence of one another I s abili ty to think as they do. But what we seek is not to study how this proceeded historically, but 3Cf• Maurice Natanson;·TheJburne in 'Self, a Stud in Philoso h and Social Role (Santa Cruz, U. of California Press, 1970 . rather the logical, nay, "psychological" conditions under which this is possible at all. It is therefore irrelevant to the exigesis of this monograph whether or not anyone should shrug his shoulders and mumble IIwhy worry about it, it is always already engaged". By way of an explanation of the value of logical priority, we can find an analogy in the case of language. Certainly the language 5. in a spoken or written form predates the formulation of the appropriate grammar. However, this grammar has a logical priority insofar as it lays out the conditions from which that language exhibits coherence. The act of formulating the grammar is a case of abstraction. The abstraction towards the discovery of the conditions for the poss; bi 1 ity of any experiencing whatever, for which intersubjective experience is a definite case, manifests itself as a sort of "grammar". This "grammar" is like the basic grammar of a language in the sense that these "rulesil are the ~ priori conditions for the possibility of that experience. There is, we shall say, an "eidetic priority", or a generic condition which is the logical antecedent to the taken-forgranted object of experience. In the case of intersubjectivity we readily grant that one may mundanely be aware of fellow-men as fellowmen, but in order to discover how that awareness is possible it is necessary to abstract from the mundane, believed-in experience. This process of abstraction is the paramount issue; the first step, in the search for an apodictic basis for social relations. How then is this abstraction to be accomplished? What is the nature of an abstraction which would permit us an Archimedean point, absolutely grounded, from which we may proceed? The answer can be discovered in an examination of Descartes in the light of Husserl's criticism. 3. The Impulse for Scientific Philosophy. The Method to which it Gives Rise. 6. Foremost in our inquiry is the discovery of a method appropriate to the discovery of our grounding point. For the purposes of our investigations, i.e., that of attempting to give a phenomenological view of the problem of intersubjectivity, it would appear to be of cardinal importance to trace the attempt of philosophy predating Husserl, particularly in the philosophy of Descartes, at founding a truly IIscientific ll philosophy. Paramount in this connexion would be the impulse in the Modern period, as the result of more or less recent discoveries in the natural sciences, to found philosophy upon scientific and mathematical principles. This impulse was intended to culminate in an all-encompassing knowledge which might extend to every realm of possible thought, viz., the universal science ot IIMathexis Universalis ll •4 This was a central issue for Descartes, whose conception of a universal science would include all the possible sciences of man. This inclination towards a science upon which all other sciences might be based waS not to be belittled by Husserl, who would appropriate 4This term, according to Jacab Klein, was first used by Barocius, the translator of Proclus into Latin, to designate the highest mathematical discipline. . 7. it himself in hopes of establishing, for the very first time, philosophy as a "rigorous science". It bears emphasizing that this in fact was the drive for the hardening of the foundations of philosophy, the link between the philosophical projects of Husserl and those of the philosophers of the modern period. Indeed, Husserl owes Descartes quite a debt for indicating the starting place from which to attempt a radical, presupositionless, and therefore scientific philosophy, in order not to begin philosophy anew, but rather for the first time.5 The aim of philosophy for Husserl is the search for apodictic, radical certitude. However while he attempted to locate in experience the type of necessity which is found in mathematics, he wished this necessity to be a function of our life in the world, as opposed to the definition and postulation of an axiomatic method as might be found in the unexpurgated attempts to found philosophy in Descartes. Beyond the necessity which is involved in experiencing the world, Husserl was searching for the certainty of roots, of the conditi'ons which underl ie experience and render it pOssible. Descartes believed that hi~ MeditatiOns had uncovered an absolute ground for knowledge, one founded upon the ineluctable givenness of thinking which is present even when one doubts thinking. Husserl, in acknowledging this procedure is certainly Cartesian, but moves, despite this debt to Descartes, far beyond Cartesian philosophy i.n his phenomenology (and in many respects, closer to home). 5Cf. Husserl, Philosophy as a Rigorous Science, pp. 74ff. 8 But wherein lies this Cartesian jumping off point by which we may vivify our theme? Descartes, through inner reflection, saw that all of his convictions and beliefs about the world were coloured in one way or another by prejudice: ... at the end I feel constrained to reply that there is nothing in a all that I formerly believed to be true, of which I cannot in some measure doubt, and that not merely through want of thought or through levity, but for reasons which are very powerful and maturely considered; so that henceforth I ought not the less carefully to refrain from giving credence to these opinions than to that which is manifestly false, if I desire to arrive at any certainty (in the sciences). 6 Doubts arise regardless of the nature of belief - one can never completely believe what one believes. Therefore, in order to establish absolutely grounded knowledge, which may serve as the basis fora "universal Science", one must use a method by which one may purge oneself of all doubts and thereby gain some radically indubitable insight into knowledge. Such a method, gescartes found, was that, as indicated above by hi,s own words, of II radical doubt" which "forbids in advance any judgemental use of (previous convictions and) which forbids taking any position with regard to their val idi'ty. ,,7 This is the method of the "sceptical epoche ll , the method of doubting all which had heretofor 6Descartes,Meditations on First Philosophy, first Med., (Libera 1 Arts Press, New York, 1954) trans. by L. LaFl eur. pp. 10. 7Husserl ,CrisiS of Eliroeari SCiences and Trariscendental Phenomenology, (Northwestern U. Press, Evanston, 1 7 ,p. 76. 9. been considered as belonging to the world, including the world itself. What then is left over? Via the process of a thorough and all-inclusive doubting, Descartes discovers that the ego which performs the epoche, or "reduction", is excluded from these things which can be doubted, and, in principle provides something which is beyond doubt. Consequently this ego provides an absolute and apodictic starting point for founding scientific philosophy. By way of this abstention. of bel ief, Desca'rtes managed to reduce the worl d of everyday 1 ife as bel ieved in, to mere 'phenomena', components of the rescogitans:. Thus:, having discovered his Archimedean point, the existence of the ego without question, he proceeds to deduce the 'rest' of the world with the aid of innate ideas and the veracity of God. In both Husserl and Descartes the compelling problem is that of establ ishing a scientific, apodictic phi'losophy based upon presuppos itionless groundwork .. Husserl, in thi.s regard, levels the charge at Descartes that the engagement of his method was not complete, such that hi.S: starting place was not indeed presupositionless, and that the validity of both causality and deductive methods were not called into question i.'n the performance of theepoche. In this way it is easy for an absolute evidence to make sure of the ego as: a first, "absolute, indubitablyexisting tag~end of the worldll , and it is then only a matter of inferring the absolute subs.tance and the other substances which belon.g to the world, along with my own mental substance, using a logically val i d deductive procedure. 8 8Husserl, E.;' Cartesian 'Meditation;, trans. Dorion Cairns (Martinus Nijhoff, The Hague, 1970), p. 24 ff.

Investigations into the extraction and the determination of polycyclic aromatic hydrocarbons (PAHs) from water by solid-phase extraction and capillary gas chromatography/ mass spectrometry

Factors affecting the detennination of PAHs by capillary GC/MS were studied. The effect of the initial column temperature and the injection solvent on the peak areas and heights of sixteen PAHs, considered as priority pollutants, USillg crosslinked methyl silicone (DB!) and 5% diphenyl, 94% dimethyl, 1% vinyl polysiloxane (DBS) columns was examined. The possibility of using high boiling point alcohols especially butanol, pentanol, cyclopentanol, and hexanol as injection solvents was investigated. Studies were carried out to optimize the initial column temperature for each of the alcohols. It was found that the optimum initial column temperature is dependent on the solvent employed. The peak areas and heights of the PAHs are enhanced when the initial column temperature is 10-20 c above the boiling point of the solvent using DB5 column, and the same or 10 C above the boiling point of the solvent using DB1 column. Comparing the peak signals of the PAHs using the alcohols, p-xylene, n-octane, and nonane as injection solvents, hexanol gave the greatest peak areas and heights of the PAHs particularly the late-eluted peaks. The detection limits were at low pg levels, ranging from 6.0 pg for fluorene t9 83.6 pg for benzo(a)pyrene. The effect of the initial column temperature on the peak shape and the separation efficiency of the PARs was also studied using DB1 and DB5 columns. Fronting or splitting of the peaks was obseIVed at very low initial column temperature. When high initial column temperature was used, tailing of the peaks appeared. Great difference between DB! and.DB5 columns in the range of the initial column temperature in which symmetrical.peaks of PAHs can be obtained is observed. Wider ranges were shown using DB5 column. Resolution of the closely-eluted PAHs was also affected by the initial column temperature depending on the stationary phase employed. In the case of DB5, only the earlyeluted PAHs were affected; whereas, with DB1, all PAHs were affected. An analytical procedure utilizing solid phase extraction with bonded phase silica (C8) cartridges combined with GC/MS was developed to analyze PAHs in water as an alternative method to those based on the extraction with organic solvent. This simple procedure involved passing a 50 ml of spiked water sample through C8 bonded phase silica cartridges at 10 ml/min, dried by passing a gentle flow of nitrogen at 20 ml/min for 30 sec, and eluting the trapped PAHs with 500 Jll of p-xylene at 0.3 ml/min. The recoveries of PAHs were greater than 80%, with less than 10% relative standard deviations of nine determinations. No major contaminants were present that could interfere with the recognition of PAHs. It was also found that these bonded phase silica cartridges can be re-used for the extraction of PAHs from water.

Marketing Brock University in the 1980's: assessing freshman student feedback in strategic planning approach

Universities have entered a period of rapid change and upheaval due to an external environment beyond their control which includes shifting demographic patterns, accelerating technology, funding shortages, and keener competition for students. Strategic planning, a comprehensive vision which challenges universities to take bold and creative measures to meet the threats and opportunities of the future, is an institutional imperative in the 1980's. This paper examines freshman student feedback in an effort to incorporate this important element into a strategic plan for Brock University, a small, predominantly liberal arts university in St. Catharines, Ontario. The study was designed to provide information on the characteristics of the 1985-86 pool of freshman registrants: their attitudes towards Brock's recruitment measures, their general university priorities, and their influences in regard to university selection (along with other demographical and attitudinal data). A survey involving fixed-alternative questions of a subjective and objective nature was administered in two large freshman classes at Brock in which a broad cross-section of academic programs was anticipated. Computer analysis of the data for the 357 respondents included total raw frequencies and rounded percentages, as well as subgroup cross-tabulation by geographic home area of respondent, academic major, and high school graduating average. The four directional hypotheses put forward were all substantiatied by the survey data, indicating that 1) the university's current recruitment program had been a positive influence during their university search 2) parents were the most influential group in the students' decisions related to university 3) respondents viewed institutional reputation as less of a priority than an enjoyable university lifestyle in a personal learning atmosphere 4) students had a decided preference for co-operative study and internship programs. Strategic planning recommendations included a reduction in the faculty/student ratio through faculty hirings to restore the close rapport between professors and students, increased recruitment presentations in Ontario high schools to enlarge the applicant pool, creation of an Office of Co-operative Study and Internship Programs, institutional emphasis on a "customer orientation", and an extension of research into student demographics and attitudinal data.