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Uzņēmumu ienākuma nodoklis Latvijā un tā noteikšanas reformas ietekme uz uzņēmējdarbību
2020
Diplomdarba “Uzņēmumu ienākuma nodoklis Latvijā un tā noteikšanas reformas ietekme uz uzņēmējdarbību” mērķis ir izpētīt aktuālo uzņēmumu ienākuma nodokli, analizēt un novērtēt to ietekmi uz uzņēmējdarbību, kā arī izstrādāt ieteikumus to piemērošanā un pilnveidošanā. Galvenie diplomdarba uzdevumi ir izpētīt uzņēmumu ienākuma nodokļa izmaiņas Latvijā no 2018.gada 1.janvāra, novērtēt atšķirības starp uzņēmumu ienākuma nodokli pirms izmaiņām un pēc tām, kā arī analizēt uzņēmumu ienākuma nodokļa izmaiņu ietekmi uz uzņēmējdarbību. Darba izstrādes rezultātā autore konstatēja virkni uzņēmumu ienākuma nodokļa pozīciju aprēķināšanas nianšu, kā arī šo nianšu ietekmi uz uzņēmējdarbību un izstrādāja pri…
Evaluación de la cobertura de la vacunación antigripal alcanzada tras la implementación de distintas estrategias vacunales y su relación con el g…
2020
La vacuna de la gripe es la medida más eficaz para prevenir esta enfermedad, su objetivo es disminuir su morbilidad, mortalidad y el impacto sociosanitario. Sin embargo, las coberturas vacunales de las personas mayores de 64 años a nivel nacional distan mucho de las recomendaciones de la Organización Mundial de la Salud. El objetivo principal de este estudio, comparativo restrospectivo, es analizar la evolución de la cobertura vacunal antigripal de las personas mayores de 64 años según las distintas estrategias implementadas en el Centro de Salud (CS) Fuensanta de Valencia en una muestra total de 1.229 pacientes. En el CS Fuensanta antes de la intervención, la cobertura de los mayores de 64…
Comparison of migratory and resident populations of brown trout reveals candidate genes for migration tendency
2018
Candidate genes associated with migration have been identified in multiple taxa: including salmonids, many of whom perform migrations requiring a series of physiological changes associated with the freshwater–saltwater transition. We screened over 5,500 SNPs for signatures of selection related to migratory behavior of brown trout Salmo trutta by focusing on ten differentially migrating freshwater populations from two watersheds (the Koutajoki and the Oulujoki). We found eight outlier SNPs potentially associated with migratory versus resident life history using multiple (≥3) outlier detection approaches. Comparison of three migratory versus resident population pairs in the Koutajoki watershe…
Frequency and Density-Dependent Selection on Life-History Strategies - A Field Experiment
2008
Negative frequency-dependence, which favors rare genotypes, promotes the maintenance of genetic variability and is of interest as a potential explanation for genetic differentiation. Density-dependent selection may also promote cyclic changes in frequencies of genotypes. Here we show evidence for both density-dependent and negative frequency-dependent selection on opposite life-history tactics (low or high reproductive effort, RE) in the bank vole (Myodes glareolus). Densitydependent selection was evident among the females with low RE, which were especially favored in low densities. Instead, both negative frequency-dependent and density-dependent selection were shown in females with high RE…
Pääomasuunnittelu osana osuuspankin strategista suunnittelua
2012
Pääomasuunnitelma on osa osuuspankin vakavaraisuuden hallintaprosessia ja liiketoimintasuunnittelua jonka avulla varmistetaan, että pankin kasvu-, kannattavuus- ja riskinkantokyvyn tavoitteet ovat tarkoituksenmukaisia ja keskenään johdonmukaisia. Finanssimarkkinoiden toimintaa ja vakavaraisuutta ohjaavat kotimainen ja kansainvälinen lainsäädäntö ja suositukset, joiden toteutumista Suomessa valvoo Finanssivalvonta. Tutkimuksen tavoitteena on ensisijaisesti kuvata ja analysoida Keski-Suomen Osuuspankin pääomasuunnittelun prosessia ja sen kytkeytymistä pankin strategiseen suunnitteluun, sekä toissijaisesti löytää siinä mahdollisia kehittämiskohteita ja nostaa esiin huomioita, joilla voi olla m…
Toward a Dimensional Assessment of Externalizing Disorders in Children : Reliability and Validity of a Semi-Structured Parent Interview
2020
Objective: This study assesses the reliability and validity of the DSM-5-based, semi-structured Clinical Parent Interview for Externalizing Disorders in Children and Adolescents (ILF-EXTERNAL). Method: Participant data were drawn from the ongoing ESCAschool intervention study. The ILF-EXTERNAL was evaluated in a clinical sample of 474 children and adolescents (aged 6−12 years, 92 females) with symptoms of attention-deficit/hyperactivity disorder (ADHD). To obtain interrater reliability, the one-way random-effects, absolute agreement models of the intraclass correlation (ICC) for single ICC(1,1) and average measurements ICC(1,3) were computed between the interviewers and two independent rate…
El impacto de la comunicación integrada de marketing en la creación del valor de marca : un enfoque cross-cultural en el entorno hotelero
2013
En la presente tesis doctoral se examina el impacto de la Comunicación Integrada de Marketing (CIM) sobre la creación del valor de marca en los hoteles de categoría superior, desde un enfoque perceptual y relacional. Y se aborda el análisis de la CIM bajo un enfoque que la reconoce como una nueva práctica de gestión de carácter estratégico, que es potenciada en gran medida por los avances en las Tecnologías de Información y Comunicación (TIC). Además, se analiza el efecto de la cultura nacional sobre los constructos implicados y sus posibles relaciones. El contexto en el que se desarrolla el estudio es la industria hotelera, un entorno particularmente complejo y dinámico, puesto que incorpo…
Considerazioni preliminari in vista dei processi di conservazione e valorizzazione
2005
From Tools to Social Construction of Organizational Reality: Studying Value Dissemination in three Case Companies
2006
Values and value management are extremely important nowadays in the companies. As thought, each organization works better when it is constantly kept in mind what is essential. Management`s role in value processing is crucial: they have to show the example to employees by acting due values. In this study the managerial roles in value dissemination and especially the personnel’s experiences about the processes are studied. Being big projects which require a lot of investments from the firm, evaluation of these value processing projects are of importance. The aim of this paper is to study value processing in three different organizations (forest industry, banking and market). The special focus…