917 resultados para whether entitlement to payment for completed work


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Cajá-manga, also known as golden apple and hog-plum, is an exotic fruit native from Îles de la Société (French Polynesia), which was first introduced in Brazil in 1985. The pulp of ripe fruit was treated with the commercial enzymatic pool and its effect was evaluated in terms of yield, as well as the physical properties viscosity, turbidity and color (L* values). Response surface methodology was used and three levels were adopted for the independent variables temperature (30, 40, and 50 ºC), incubation time (30, 60 and 90 minutes) and enzyme concentration (0.01, 0.05, 0.09 v/v%). A central composite statistical design was used to guide the experimental work. The enzyme treatment highly increased both juice yield (up to 56%) and color (up to 8.6%) and strongly decreased viscosity (up to 57.4%), clarity (up to 77%) and turbidity (up to 85.5%). Incubation time was the most interacting facto, whereas temperature was the least one. Optimization analysis was carried out to reduce enzyme concentration to a minimum by superposing the contour plots of the tested properties, and the recommended ranges of the variables enzyme concentration, process temperature and incubation time were, respectively, 0.042-0.068%, 47.0-49.0 ºC and 82-90 minutes.

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Tutkimus käsittelee talkootyön verotusta, joka liittyy lähinnä aatteellisten yhdistysten toimintaan. Tutkimuksen tavoitteena on muodostaa selkeä kokonaiskuva talkootyön verokohtelusta sekä osoittaa oikeustapauksiin perehtymällä mahdollisia riskitekijöitä yhdistysten kannalta kielteisiin veroseuraamuksiin. Tutkimusmenetelmä on lainopillinen eli voimassa olevaa oikeutta tutkiva. Työn teoreettisen viitekehyksen muodostavat siten lainsäädäntö, oikeuskirjallisuus sekä Verohallinnon ohjeistus, jolla on ennakkopäätösten ohella suuri käytännön merkitys verotuksessa. Yhdistystoiminnan perusta on vapaaehtoistyövoima. Välitön, vastikkeeton työ suoraan yhdistyksen hyväksi on verotuksellisesti ongelmaton. Talkootyösuoritteet eli välillinen työ yhdistyksen nimissä kolmannen osapuolen lukuun muodostavat merkittävän osuuden yhdistysten varainhankinnasta. Talkootyötulo voi olla verotonta ainoastaan, mikäli korvauksen saaja täyttää tuloverolaissa mainitut yleishyödyllisyyskriteerit. Lisäksi verottomuuden edellytyksenä on se, ettei suoritusta pidetä yhdistyksen elinkeinotulona tai työn tekijän henkilökohtaisena palkkana. Saatu tulo on käytettävä yhdistyksen tarkoituksen mukaiseen yleishyödylliseen toimintaan, eikä hyöty saa kanavoitua työn tekijöiden hyväksi. Oikeustapausten perusteella talkootyön verollisuutta arvioitaessa merkitystä on annettu työn kestolle, toimeksiantajan johdon ja valvonnan olemassaololle, työn läheiselle liittymiselle varsinaiseen yleishyödylliseen toimintaan, kilpailuolosuhteille sekä tulojen määrälle suhteessa muihin tuloihin. Ratkaisujen valossa verotuskäytäntö vaikuttaa osittain ristiriitaiselta. Lisäksi on muistettava, että kyseessä on aina yksittäistapauksen kokonaisarviointi. Riskialttiilta vaikuttavassa tapauksessa verovelvollisen on suositeltavaa hakea ennakkokannanotto, sillä usean vuoden ajalta kumuloituvat veroseuraamukset johtavat helposti syvään talousahdinkoon, pahimmillaan jopa toiminnan lakkaamiseen.

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Karl Polanyi is considered one of the most prominent social scientists of the 20th century. In his writings, an important concern was the relationship between the markets and the society (therefore, the state) as a whole; to discuss it, he introduced the concept of "embeddedness", fundamental for his study of the origins and consequences of the Industrial Revolution. An important part of his heritage is the study of the economic history of what he called "ancient societies," especially of Classical Greece. Polanyi used these studies to compare the ancient societies with his own times, in an effort to understand them all. This paper aims to relate Polanyi's work on the Athenian society with his studies about the modern times, showing that it is possible to draw lessons from Polanyi's thought on the relationship between the society, the state and the market that can help to design a political agenda for our days. In the first part, we present the most important aspects o the life and work of Polanyi, and in the second we discuss the most important aspects of his worldview. Then, in the third part, we study his view of the early Athenian economy; mainly, we focus on the coexistence of a kind of state planning and a market, showing how this understanding is crucial for the whole Polanyian legacy, with its emphasis in the comparison of different societies and times. We conclude by underlining the relevance of this interpretation advanced by Polanyi to understand the societies of our days, focusing on some proposals to extend his approach to deal with our contemporary problems.

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The European Council has invited the European Commission to present the first macro-regional strategy – the EU Strategy for the Baltic Sea Region (EUSBSR) on the 14th of December 2007, primarily to address collective challenges and opportunities of the Region and also to engender cohesion in support of an European integration policy. However, macro-regional strategies conceived to aid European integration and territorial cohesion were viewed by academics with skepticism, obscuring the strategies’ potential impact. This thesis intends to investigate and measure the added value of the EUSBSR in order to analyze its impact on regional development and its feasibility as a guide for future programs intending to strengthen European cohesion and integration. To determine the added value of the EUSBSR the thesis is organized into three sections, so as to address environmental, social, and economic concerns, respectively. The first case examines EU-Russia cooperation in an environmental context to investigate how environmental cooperation with an external neighbor could forge increased cohesion in a macro-regional setting. To figure the added cooperation that academic cooperation among universities would contribute to social dimension, the work has chosen several study results. Lastly, to measure out the added value for the economic strategy objective, the study employs the project for Improved Global Competitiveness in an example of ‘A Baltic Sea Region Program for Innovation, Cluster and SME-Networks’ as an economic plan.

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Tässä kandidaatintyössä esitellään ensin vedenalainen hitsaus yleisesti. Työssä käydään läpi vedenalaisen hitsauksen eri pääalueet ja niissä käytetyt hitsaustekniikat, sekä tarkastellaan veden vaikutusta hitsiin. Työ sisältää myös materiaali esimerkkejä, joita vedenalaisessa hitsauksessa käytetään. Vedenalainen hitsaus toimii asennus- ja korjaushitsauksena. Hitsausprosessit, joita työssä käsitellään, ovat puikko-, täytelanka- ja kitkahitsaus. Näitä hitsaustekniikoita käytetään märkähitsauksessa, mikä poikkeaa selvästi kuivassa ympäristössä tapahtuvaan hitsaamiseen, jossa hitsi ei pääse välittömästi kosketukseen veden kanssa. Työn tarkoituksena on antaa informaatiota vedenalaisesta hitsauksesta ja sen hyödyntämisestä hitsaustekniikassa.

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The main purpose of this paper is to amplify the current theoretical scenario of "Mental Health and Work" area, according to the Henri Bergson's philosophy and his concepts of perception, cognition, duration, psychic life, time and subjectivity. This theoretical-philosophical article aims to shed new light on the relations between philosophy of mind and present-day efforts toward a scientific theory of cognition, with its complex structure of theories, hypotheses and disciplines. There is in this paper a new approach to understand the contemporary cognitive sciences in a kind of phenomenological investigation initiated by Husserl's phenomenology. The methods employed were the systematic review and adaptation of Bergson's concepts, and its naturalization in the actual context of epistemological and ontological principles of cognitive sciences, to phenomenological analysis of "work-mental health" links. The current contributions of the Husserl's Phenomenology were used to understand the relations between mental health and work. There are also references to philosophy applied in contemporary cognitive sciences based on Bergson's theoretic-philosophical proposal.

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E-Commerce is not a new phenomenon, but strictly speaking, it has breakthrough during the past 15 years. E-commerce is adopted differently across European countries, even though almost all of them are considered to be advanced industrialized nations. These notions are made at the same time as E-Commerce markets grow year by year. Countries seem to evolve at a different pace. At the same time, customers get more and more experienced with the Internet and perceive online marketplace more critically. Also, companies have their important role in the development of E-Commerce. E-Commerce research has been conducted on three levels of analysis: individual, company, and country. In this thesis, the primary focus is on the differences between B2C retail E-Commerce in Finland, Germany, and the United Kingdom. The research is conducted with an exploratory method by collecting data from secondary sources. The research suggests that there are no significant differences between delivery methods in Finland, Germany, and the United Kingdom. When it comes to payment methods, the results suggests that there is a statistically significant difference between Germany and United Kingdom.

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Suuryritysten skandaalit ovat herättäneet huolenaiheita organisaatioiden tilintarkas-tuksen hallintajärjestelmistä. Tietokonepohjainen tilintarkastuksen tukijärjestelmä voi auttaa tilintarkastajaa suorittamaan valvontaa ja varmistuskokeita, tilinpäätöstietojen analysointia ja tarkistusta sekä jatkuvaa seurantaa ja tilintarkastusta. Tilintarkastuk-sen hallintaohjelmiston avulla voidaan tehostaa työnkulkua ja vähentää virheiden riskiä. Tämän tutkielman tavoitteena on tutkia sähköisen tukijärjestelmän käyttöä tilintarkastusprosessissa sekä tilintarkastukseen liittyvien riskien hallinnassa. Tavoit-teena on saada selville, miten sähköistä tukijärjestelmää käytetään hyväksi tilintar-kastusriskien hallitsemisessa osana tilintarkastusprosessia. Tutkimus on toteutettu laadullisena tutkimuksena. Tutkimuksen empiirinen aineisto koostuu neljästä teemahaastattelusta. Kaikki haastateltavat ovat samasta tilintar-kastusyhteisöstä. Teemahaastattelun aiheet on koottu aikaisemmissa tutkimuksissa esiinnousseista teemoista. Tutkielman empiiristen tutkimustulosten mukaan sähköiset järjestelmät ovat vaikut-taneet merkittävästi tilintarkastajan työhön. Järjestelmätarkastuksen avulla saadaan tarkastettua tehokkaasti suuria aineistomääriä, ja näin koko tarkastus nopeutuu. Laatuvaatimukset ovat kuitenkin kiristyneet, mikä osaltaan syö tehokkuutta. Järjes-telmätarkastajilla on käytössään monenlaisia sähköisiä tilintarkastuksen järjestel-miä, joilla voidaan hakea ja analysoida dataa asiakkaan järjestelmästä. Tämän jäl-keen tarkastajilla on mahdollisuus käydä läpi analysoitua dataa erilaisten raporttien muodossa. Järjestelmätarkastajien toimesta voidaan käydä läpi asiakkaan koko populaatio. Tämä osaltaan auttaa tilintarkastuksen riskienhallinnassa.

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Tämän tutkimuksen kohteena on Turun yliopistossa kehitetyn www-pohjaisen ViLLE-oppimisjärjestelmän funktionaalisen käyttöliittymätestauksen automatisointityö. Tutkimusta varten olen kerännyt kattavasti aineistoa aihetta käsittelevästä yleisestä kirjallisuudesta ja artikkeleista sekä toteutuksen kannalta spesifistä tietoa tarjoavista Internet-lähteistä. Tutkimuksessa olen tehnyt myös pienehkön määrän testausalan asiantuntijahaastatteluja. Tutkimuksen empiirisessä osuudessa olen valinnut testaukseen käytettävän testaustyökalun sekä toteuttanut valitulla testaustyökalulla ViLLE-oppimisjärjestelmän testauksen automatisointityön soveltamalla käytäntöön tutkimuksen teoriaosuudessa esitettyä tietoa hyvistä käytänteistä funktionaalisen käyttöliittymätestauksen automatisoinnissa. Tutkimuksen toteutuksessa olen käyttänyt kvalitatiivista tutkimusmenetelmää. Tutkimuksen empiirisen osuuden pohjalta kerätyn havaintoaineiston perusteella olen selvittänyt vastaukset seuraaviin tutkimuksessa esitettyihin tutkimuskysymyksiin: • Miten käytetty testaustyökalu on valittu ja mitkä olivat valintaan vaikuttaneet tärkeimmät kriteerit? • Miten käytetty testaustyökalu soveltuu ViLLE-oppimisjärjestelmän funktionaalisen käyttöliittymätestauksen automatisointiin? • Millä eri tavoin käytäntöön viety hyvien testiautomaation laatimistapojen mukainen toteutus vaikuttaa nyt laadittuun testiautomaatioon? • Esiintyikö toteutetussa testiautomaatiossa tutkimuksen teoreettisessa viitekehyksessä kuvattuja funktionaalisen käyttöliittymätestauksen automatisoinnille tyypillisiä ongelmia ja miten ongelmat saatiin ratkaistua? Tutkimuksen tulokset osoittavat melko selvästi, että ViLLE-oppimisympäristön funktionaalisen käyttöliittymätestauksen automatisointityön toteutukseen valittu Vaadin TestBench -testaustyökalu, joka on valittu tutkimuksen alkuvaiheessa suoritetun evaluoinnin perusteella, soveltuu käyttötarkoitukseensa hyvin. Lisäksi pystyin luotettavasti havainnoimaan, että testiautomaation ylläpidon tarve sekä testien laatimiseen kuluva aika vähenevät merkittävästi, kun testit laaditaan heti alusta lähtien rakenteeltaan modulaariseksi sekä tietyin teknisin keinoin mahdollisimman vähän käyttöliittymän rakennetta huomioonottavaksi. Ongelmia testiautomaation laatimisessa voivat aiheuttaa käytetty työkalu itsessään, testattavan järjestelmän toteutus sekä testien suoritusympäristö. Huolimatta kirjallisuuskatsauksen perusteella tehdystä varautumisesta tyypillisiin testiautomaation laatimisessa esiintyviin ongelmiin, myös joitakin sellaisia ongelmia esiintyi, joihin en ollut osannut varautua. Mahdollisiin ongelmiin etukäteen varautuminen kuitenkin selvästi auttoi suurimpaan osaan testiautomaation laatimisessa esiintyneistä ongelmista.

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The value of career education is measured by the extent to which it enhances students' decision making skills regarding career planning. This is referred to as "career maturity". The purpose of this study was to examine what connections could be found between career education and career maturity within one career planning course. A senior level career planning class was studied in depth for one semester and five senior students participated in the study. The five students were interviewed three times during the semester to determine whether, and to what extent, students feel more prepared personally to make decisions as a result of a guided course of instruction. The current trend in education shows an increased emphasis on career education. The government mandates career education, students are in need of career planning courses, and parents want students to learn how to effectively make decisions concerning their future. With this increased emphasis comes the need to evaluate current career education programs which is why this study is significant and useful. The central findings were as follows: first, as a result of taking a career planning course students did increase their career maturity. Second, current career education planning curriculum was similar to the proposed course of study for career planning which comes into effect in September 1999. Current curriculum does help to prepare students to make informed educational and career decisions, a chief aim of the proposed curriculum. Knowing that this outcome is currently achieved will help when the course is being organized to fit the new curriculum.

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Introduction In Difference and Repetition, Deleuze compares and contrasts Kierkegaard's and Nietzsche's ideas of repetition. He argues that neither of them really give a representation of repetition. Repetition for them is a sort of selective task: the way in which they determine what is ethical and eternal. With Nietzsche, it is a theater of un belie f. ..... Nietzsche's leading idea is to found the repetition in the etemal return at once on the death of God and the dissolution of the self But it is a quite different alliance in the theater of faith: Kierkegaard dreams of alliance between a God and a self rediscovered. I Repetition plays a theatrical role in their thinking. It allows them to dramatically stage the interplay of various personnae. Deleuze does give a positive account ofKierkegaard's "repetition"; however, he does not think that Kierkegaard works out a philosophical model, or a representation of what repetition is. It is true that in the book Repetition, Constantin Constantius does not clearly and fully work out the concept of repetition, but in Sickness Unto Death, Kierkegaard gives a full explanation of the self and its temporality which can be connected with repetition. When Sickness Unto Death is interpreted according to key passages from Repetition and The Concept of Anxiety, a clear philosophical concept of repetition can be established. In my opinion, Kierkegaard's philosophy is about the task of becoming a self, and I will be attempting to show that he does have a model of the temporality of self-becoming. In Sickness Unto Death, Kierkegaard explains his notions of despair with reference to sin, self, self-becoming, faith, and repetition. Despair is a sickness of the spirit, of the self, and accordingly can take three forms: in despair not to be conscious of having a self (not despair in the strict sense); in despair not to will to be oneself; in despair to will to be oneself2 In relation to this definition, he defines a self as "a relation that relates itself to itself and in relating itself to itself relates to another.''3 Thus, a person is a threefold relationship, and any break in that relationship is despair. Despair takes three forms corresponding to the three aspects of a self s relation to itself Kierkegaard says that a selfis like a house with a basement, a first floor, and a second floor.4 This model of the house, and the concept of the stages on life's way that it illustrates, is central to Kierkegaard's philosophy. This thesis will show how he unpacks this model in many of his writings with different concepts being developed in different texts. His method is to work with the same model in different ways throughout his authorship. He assigns many of the texts to different pseudonyms, but in this thesis we will treat the model and the related concepts as being Kierkegaard's and not only the pseudonyms. This is justified as our thesis will show this modelremains the same throughout Kierkegaard's work, though it is treated in different ways by different pseudonyms. According to Kierkegaard, many people live in only the basement for their entire lives, that is, as aesthetes ("in despair not to be conscious of having a self'). They live in despair of not being conscious of having a self They live in a merely horizontal relation. They want to get what they desire. When they go to the first floor, so to speak, they reflect on themselves and only then do they begin to get a self In this stage, one acquires an ideology of the required and overcomes the strict commands of the desired. The ethical is primarily an obedience to the required whereas the aesthetic is an obedience to desire. In his work Fear and Trembling (Copenhagen: 1843), Johannes de Silentio makes several observations concerning this point. In this book, the author several times allows the desired ideality of esthetics to be shipwrecked on the required ideality of ethics, in order through these collisions to bring to light the religious ideality as the ideality that precisely is the ideality of actuality, and therefore just as desirable as that of esthetics and not as impossible as the ideality of ethics. This is accomplished in such a way that the religious ideality breaks forth in the dialectical leap and in the positive mood - "Behold all things have become new" as well as in the negative mood that is the passion of the absurd to which the concept "repetition" corresponds.s Here one begins to become responsible because one seeks the required ideality; however, the required ideality and the desired ideality become inadequate to the ethical individual. Neither of them satisfy him ("in despair not to will to be oneself'). Then he moves up to the second floor: that is, the mystical region, or the sphere of religiousness (A) ("despair to will to be oneself). Kiericegaard's model of a house, which is connected with the above definition ofdespair, shows us how the self arises through these various stages, and shows the stages of despair as well. On the second floor, we become mystics, or Knights of Infinite Resignation. We are still in despair because we despair ofthe basement and the first floor, however, we can be fiill, free persons only ifwe live on all the floors at the same time. This is a sort of paradoxical fourth stage consisting of all three floors; this is the sphere of true religiousness (religiousness (B)). It is distinguished from religiousness (A) because we can go back and live on all the floors. It is not that there are four floors, but in the fourth stage, we live paradoxically on three at once. Kierkegaard uses this house analogy in order to explain how we become a self through these stages, and to show the various stages of despair. Consequently, I will be explaining self-becoming in relation to despair. It will also be necessary to explain it in relation to faith, for faith is precisely the overcoming of despair. After explaining the becoming of the self in relation to despair and faith, I will then explain its temporality and thereby its repetition. What Kierkegaard calls a formula, Deleuze calls a representation. Unfortunately, Deleuze does not acknowledge Kierkegaard's formula for repetition. As we shall see, Kierkegaard clearly gives a formula for despair, faith, and selfbecoming. When viewed properly, these formulae yield a formula for repetition because when one hasfaith, the basement, firstfloor, and secondfloor become new as one becomes oneself The self is not bound in the eternity ofthe first floor (ethical) or the temporality of the basement (aesthete). I shall now examine the two forms of conscious despair in such a way as to point out also a rise in the consciousness of the nature of despair and in the consciousness that one's state is despair, or, what amounts to the same thing and is the salient point, a rise in the consciousness of the self The opposite to being in despair is to have faith. Therefore, the formula set forth above, which describes a state in which there is not despair at all, is entirely correct, and this formula is also the formula for faMi in ^elating itself to itself and in willing to be itself, the self rests transparently in the power that established it.

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The mediating roles of stress, social support, and health risk behaviours in the relationships between dispositional forgiveness and mental and physical health were examined. Participants were 748 undergraduate students (554 women, 194 men) entering their first year of studies at Brock University. Participants, ranging in age from 17 to 25 years, completed the Brock University First Year Health Study and were provided monetary compensation. Dispositional forgiveness, stress, social support, health risk behaviours, mental health, and physical health were measured using self-report methods. The data were analyzed separately for women and men because there were significant mean differences on many of the study'S variables. Analyses revealed that the mediated relationships between dispositional forgiveness and health were generally stronger for women than men. Stress was the most robust mediator of the forgiveness-health relation for both women and men. The only health risk behaviour that mediated the forgivenesshealth relation was physical fitness and this result was found for women only. Social support mediated several of the relationships between forgiveness and health but not others. Results were discussed with reference to the literature on forgiveness and health. Several directions for future research were offered, such as conducting longitudinal research designs to assess the direction of causality better, investigating moderator variables of the forgiveness-health relation, and building models, which incorporate multiple mediators using structural equation modelling techniques.

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This study examined the strategies used by elementary school principals to facilitate and nurture the development of professional learning communities (PLC) within their school settings. Using a reputational sample of administrators whose schools were demonstrating observable characteristics of PLCs, this study documented and described the strategies and actions taken by the principals to move their schools forward. Data collection included the use of open-ended interviews as well as observations capturing the means by which the principals addressed the areas of culture, processes, and structures within their school setting. A grounded theory approach to data analysis uncovered 4 guiding principles used by the principals to facilitate the development of the PLCs within their school: (a) protecting the purpose; (b) attending to relationships; (c) sharing the responsibility; and (d) valuing the journey. The guiding principles were used by each administrator to anchor the decisions they made and develop responsive, contextspecific strategies to support the PLC at their school. The results highlighted the complex role of the principal and the supports required to tackle the difficult work of facilitating PLCs.

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The Buffalo and Brantford Railway Company was formed in 1850. The railway was renamed the Buffalo, Brantford & Goderich Railway in 1852 to reflect the plans to extend the line to Goderich. Financial problems led to a British group taking over the railway a few years later and the name was changed to the Buffalo & Lake Huron Railway. It was June 1858 before the line to Goderich was completed. Source: (http://brantford.library.on.ca/genealogy/railways.php#buffalo) March 8, 2010

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Adults code faces in reference to category-specific norms that represent the different face categories encountered in the environment (e.g., race, age). Reliance on such norm-based coding appears to aid recognition, but few studies have examined the development of separable prototypes and the way in which experience influences the refinement of the coding dimensions associated with different face categories. The present dissertation was thus designed to investigate the organization and refinement of face space and the role of experience in shaping sensitivity to its underlying dimensions. In Study 1, I demonstrated that face space is organized with regard to norms that reflect face categories that are both visually and socially distinct. These results provide an indication of the types of category-specific prototypes that can conceivably exist in face space. Study 2 was designed to investigate whether children rely on category-specific prototypes and the extent to which experience facilitates the development of separable norms. I demonstrated that unlike adults and older children, 5-year-olds rely on a relatively undifferentiated face space, even for categories with which they receive ample experience. These results suggest that the dimensions of face space undergo significant refinement throughout childhood; 5 years of experience with a face category is not sufficient to facilitate the development of separable norms. In Studies 3 through 5, I examined how early and continuous exposure to young adult faces may optimize the face processing system for the dimensions of young relative to older adult faces. In Study 3, I found evidence for a young adult bias in attentional allocation among young and older adults. However, whereas young adults showed an own-age recognition advantage, older adults exhibited comparable recognition for young and older faces. These results suggest that despite the significant experience that older adults have with older faces, the early and continuous exposure they received with young faces continues to influence their recognition, perhaps because face space is optimized for young faces. In Studies 4 and 5, I examined whether sensitivity to deviations from the norm is superior for young relative to older adult faces. I used normality/attractiveness judgments as a measure of this sensitivity; to examine whether biases were specific to norm-based coding, I asked participants to discriminate between the same faces. Both young and older adults were more accurate when tested with young relative to older faces—but only when judging normality. Like adults, 3- and 7-year-olds were more accurate in judging the attractiveness of young faces; however, unlike adults, this bias extended to the discrimination task. Thus by 3 years of age children are more sensitive to differences among young relative to older faces, suggesting that young children's perceptual system is more finely tuned for young than older adult faces. Collectively, the results of this dissertation help elucidate the development of category-specific norms and clarify the role of experience in shaping sensitivity to the dimensions of face space.